Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 52 - Gross Receipts Tax > Subchapter 7 - Economic Investment Tax Credit Act > § 26-52-703 - Precluded provisions supplemental.

§ 26-52-703 - Precluded provisions supplemental.

26-52-703. Precluded provisions supplemental.

(a) A recipient of benefits under this subchapter is precluded from receiving benefits under the Arkansas Enterprise Zone Act of 1993, 15-4-1701 et seq., for the same project.

(b) A recipient of benefits under this subchapter is precluded from receiving benefits under the Manufacturer's Investment Tax Credit Act, 26-51-2001 et seq., for the same project.