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006.05.301-3. ALLOWANCE OF CREDIT.

AR ADC 006.05.301-3Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 301. 1991-11 Income Tax Credit for Purchase of Recycling Equipment
Ark. Admin. Code 006.05.301-3
006.05.301-3. ALLOWANCE OF CREDIT.
Currentness
An income tax credit shall be allowed for any taxpayer engaged in the business of reducing, reusing and recycling solid waste material for commercial purposes who purchases waste reduction, reuse or recycling equipment for the purpose of reducing, reusing or recycling solid waste. To qualify for the credit the machinery and equipment must be used exclusively for reducing, reusing or recycling solid waste.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.301-3, AR ADC 006.05.301-3
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