- (a) Upon allowance of a credit the taxpayer will be issued a credit certificate by the Tax Credits and Special Refunds Section of the Revenue Division of the Department of Finance and Administration.
(b)
- (1) The credit certificate is to be attached to the income tax return upon which the credit is claimed.
- (2) A form AR-1020 must also be attached to the return.
- (3) If a credit is carried over the AR-1020 will provide the necessary documentation to claim the carryover credit for the subsequent years.
- (c) Information regarding the credits may be obtained from the Tax Credits and Special Refunds Section of the Revenue Division of the Department of Finance and Administration, Joel Ledbetter Building, 1816 W. 7th St., Room 2370, Little Rock, Arkansas 72201, (501) 682-7106.