The amount of the credit shall be ten percent (10%) of the total federal credit allowable under IRC Sec. 21 as in effect on January 1, 1997.
1.26 Ark. Code R. 51-502(b)(2)
The amount of the credit shall be ten percent (10%) of the total federal credit allowable under IRC Sec. 21 as in effect on January 1, 1997.
1.26 Ark. Code R. 51-502(b)(2)