26 CAR § 103-104 – Applicability | Midpage

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Code of Arkansas Rules

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26 CAR § 103-104

Applicability

Arkansas Code § 26-18-301; Arkansas Code § 7-6-222

(a) This income tax rule shall apply to all tax years beginning on and after January 1, 1997.
(b) The first income tax credits will be available on the 1997 individual income tax returns filed in 1998.