Administration

(a) A person claiming credit under this subchapter is a "taxpayer" within the meaning of § 26-18-104 and shall be subject to all applicable provisions of § 26-18-104 . (b) Administration of the provisions of this subchapter shall be under the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq. (c) The Director of the Arkansas Economic Development Commission may promulgate such rules as are necessary to carry out the intent and purposes of this subchapter. Amended by Act 2019, No. 315,§ 2984, eff. 7/24/2019. Acts 2001, No. 1661, § 6. (a) A person claiming credit under this subchapter is a "taxpayer" within the meaning of § 26-18-104 and shall be subject to all applicable provisions of § 26-18-104 . (b) Administration of the provisions of this subchapter shall be under the provisions of the Arkansas Tax Procedure Act, § 26-18-101 et seq. (c) The Director of the Arkansas Economic Development Commission may promulgate such rules as are necessary to carry out the intent and purposes of this subchapter. Amended by Act 2019, No. 315,§ 2984, eff. 7/24/2019. Acts 2001, No. 1661, § 6.