§ 26-51-2006 - Administration.
26-51-2006. 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 that statute.
(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 and regulations as are necessary to carry out the intent and purposes of this subchapter.