1.26 Ark. Code R. 51-1010(c)
Current through Register Vol. 49, No. 10, October, 2024
The Arkansas Soil and Water Conservation Commission will issue a Certificate of Tax Credit Approval to applicants who propose water conservation projects that meet the requirements of the Water Resource Conservation and Development Incentives Act. Upon completion of the project, the Commission will issue a Certificate of Completion for Tax Credit to the taxpayer.
The taxpayer must attach the Certificate of Tax Credit Approval to the income tax return on which it first claims the income tax credit. The Certificate of Completion for Tax Credit must be attached to the first tax return filed by the taxpayer after the Certificate has been issued.
1.26 Ark. Code R. 51-1010(c)