26 CAR § 260-105. Application fee

(a) The Arkansas Natural Resources Commission may charge a reasonable application fee for the processing of tax credit applications. (b)(1) Applicant shall pay to the Department of Agriculture a fee in an amount equal to three percent (3%) of the total tax credit submitted for approval to the commission. (2) The minimum fee shall be one hundred dollars ($100). (c) All fees shall be paid to the department when an application for tax credit approval is filed. (d) When an application is rejected by the Director of the Natural Resources Division of the Department of Agriculture, the full application fee will be refunded. (e) All fees collected shall be deposited in the Arkansas Water Development Fund.