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006.05.202-12. Developer Eligibility

AR ADC 006.05.202-12Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 202. 1989-1 Gross Receipts and Use Tax/Enterprise Zones
Ark. Admin. Code 006.05.202-12
006.05.202-12. Developer Eligibility
In the case where a developer owns or constructs a facility for sale or lease, the developer of the facility must occupy 51 percent of the total floor area of the building to be accepted into the program and be eligible to receive the incentives.
Current with amendments received through May 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.202-12, AR ADC 006.05.202-12
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