Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 51 - Income Taxes > Subchapter 15 - Private Wetland and Riparian Zone Creation and Restoration Incentive > § 26-51-1509 - Recordkeeping requirement.

§ 26-51-1509 - Recordkeeping requirement.

26-51-1509. Recordkeeping requirement.



For purposes of this subchapter, the recordkeeping provisions of 26-18-506 requiring a taxpayer to maintain records for six (6) years after a return is filed shall be extended to require the taxpayer claiming a wetland and riparian zone creation and restoration tax credit under this subchapter to maintain the required records for the required minimum life of the project plus three (3) years.