Certain other benefits precluded

Ark. Code Ann. § 26-51-2003 — under Income Taxes.

Ark. Code Ann. § 26-51-2003

(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 Economic Investment Tax Credit Act, § 26-52-701 et seq. [repealed], for the same project.