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006.05.308-26-51-1213. STEEL MILL TAX INCENTIVES

AR ADC 006.05.308-26-51-1213Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 308. Comprehensive Corporation Income Tax Regulations (Refs & Annos)
Ark. Admin. Code 006.05.308-26-51-1213
006.05.308-26-51-1213. STEEL MILL TAX INCENTIVES
Currentness
1.26-51-1213(a) Credits and NOL
Taxpayers may be eligible to claim both enterprise zone credits and a NOL deduction for the same tax year. If the NOL or credit cannot be fully claimed for the tax year in which established or earned, the remainder may be carried forward during the nine (9) consecutive tax years immediately following the tax year for which the credit or NOL is first established.
Current with amendments received through February 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.308-26-51-1213, AR ADC 006.05.308-26-51-1213
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