Retaliatory tax

  1. Law
  2. Arkansas Code
  3. Natural Resources and Economic Development
  4. Development Of Economic And Natural Resources Generally
  5. Development Of Business And Industry Generally
  6. New Markets Jobs Act of 2013
  7. Retaliatory tax

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  1. (a) An entity claiming a tax credit under this subchapter is not required to pay any additional retaliatory tax levied under § 23-63-102 as a result of claiming the tax credit.

  2. (b) In addition to the exclusion in subsection (a) of this section, it is the intent of this subchapter that an entity claiming a tax credit under this subchapter is not required to pay any additional tax that may arise as a result of claiming the tax credit.


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