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003.19.13-I. Introduction

AR ADC 003.19.13-IArkansas Administrative CodeEffective: November 29, 2021

West's Arkansas Administrative Code
Title 003. Department of Commerce
Division 19. Economic Development Commission
Rule 13. Arkansas Public Roads Improvements Tax Credit Program
Effective: November 29, 2021
Ark. Admin. Code 003.19.13-I
Formerly cited as AR ADC 168.00.6-I
003.19.13-I. Introduction
Currentness
In order to facilitate the construction of specific capital improvement projects, Act 1347 of 1999, the Arkansas Public Roads Improvements Credit Act was passed by the 82nd General Assembly of the State of Arkansas. The Arkansas Economic Development Commission (AEDC) has the authority to administer the program under the Act.
The goal of the program is to provide an income tax credit incentive to any individual, fiduciary, or corporation subject to Arkansas state income tax to make contributions in aid of the construction of public roads through the Public Roads Incentive Fund.

Credits

Amended Nov. 29, 2021.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 003.19.13-I, AR ADC 003.19.13-I
End of Document