26 CAR § 261-204. Issuance of certificate of completion by the director

(a)(1) Upon completion of the project, the approved applicant shall make a written request to the Director of the Arkansas Natural Resources Commission for issuance of a certificate of completion. (2) As part of the request, the approved applicant shall submit: (A) The amount of tax credit requested; (B) A summary of reasonable detail stating the total cost of the project; and (C) Any other information requested by the director. (b) A final inspection shall be conducted by a representative of the Natural Resources Division of the Department of Agriculture or the United States Natural Resources Conservation Service. (c)(1) After a satisfactory review and inspection of the project, the director shall issue a certificate of completion based on the approved applicant’s reported and documented cost of the project. (2) The entire project must be completed prior to the issuance of any certificate of completion. (d) The approved applicant must file the certificate of completion with the first tax return filed after issuance of the certificate of completion.