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209.09.14-1401.5. Record keeping.

AR ADC 209.09.14-1401.5Arkansas Administrative CodeEffective: June 3, 2022

West's Arkansas Administrative Code
Title 209. Department of Agriculture
Division 09. Natural Resources Commission
Title 14. Rules Implementing the Water Resources Conservation and Development Incentives Act
Subtitle I. General Provisions
Effective: June 3, 2022
Ark. Admin. Code 209.09.14-1401.5
Formerly cited as AR ADC 138.00.14-1401.5
209.09.14-1401.5. Record keeping.
Currentness
An approved applicant claiming a credit under the program must maintain all financial records for fifteen years after the tax year in which the certificate of completion is issued.

Credits

Amended Sept. 19, 2011; July 1, 2021; June 3, 2022.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 209.09.14-1401.5, AR ADC 209.09.14-1401.5
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