Ark. Code Ann. § 15-20-1318 — AR Code / Title 15 / Chapter 20 / Subchapter 13 / Section 15-20-1318
Election
Status: in_force

(a) (1) Bonds shall not be issued under this subchapter except with the consent of a majority of the qualified electors of the state voting on the question in substantially the form described in this section at the 2008 General Election unless the Governor by proclamation calls a special election before the 2008 General Election. (2) If the question is presented at the 2008 General Election, notice thereof shall be published by the Secretary of State by one (1) insertion in a newspaper of general circulation in the state at least sixty (60) days prior to the general election, and notice thereof shall be mailed to each county board of election commissioners and the sheriff of each county at least sixty (60) days prior to the general election. (3) If a special election is called by the Governor, the proclamation of the special election shall be made at least sixty (60) days prior to the date fixed by the proclamation for the election, and notice of the special election shall be given by publication of the proclamation by one (1) insertion in one (1) newspaper of general circulation published in each county in the state not less than thirty (30) days prior to the date of the special election. (4) If there is no newspaper regularly published in a county, the proclamation may be published in any newspaper having a general circulation in the county. (b) In the case of the notice or proclamation for the election, it shall not be necessary to publish this subchapter in its entirety, but the notice or proclamation shall state that it is issued to submit to the people substantially the following question: "Shall the Arkansas Natural Resources Commission be authorized to issue General Obligation bonds under the authority of the Arkansas Water, Waste Disposal, and Pollution Abatement Facilities Financing Act of 2007, for the financing and refinancing of the development of water, waste disposal, water pollution control, abatement and prevention, drainage, irrigation, flood control, and wetlands and aquatic resources projects to serve the citizens of the State of Arkansas, in total principal amount not to exceed Three Hundred Million Dollars ($300,000,000), with no more than One Hundred Million Dollars ($100,000,000) of such bonds to be issued to finance and refinance the development of irrigation facilities, in series from time to time in principal amounts not to exceed, without prior approval of the General Assembly, Sixty Million Dollars ($60,000,000) in any fiscal biennium, which bonds shall be secured by a pledge of the full faith and credit of the State of Arkansas?" (c) Whether the question is presented at a special election or at the 2008 General Election, the title of this subchapter shall be the ballot title, and there shall be printed on the ballot the proposition as stated above and the following: "FOR Issuance of State of Arkansas Water, Waste Disposal, and Pollution Abatement Facilities General Obligation bonds _____ AGAINST Issuance of State of Arkansas Water, Waste Disposal, and Pollution Abatement Facilities General Obligation bonds _____". (d) (1) The county boards of election commissioners of the several counties of the state shall hold and conduct the election, and each board may take action with respect to the appointment of election officials and other matters as the law requires. (2) The vote shall be canvassed and the result declared in each county by the county boards of election commissioners. (3) Within ten (10) days after the date of the election, the results shall be certified by the county boards of election commissioners to the Secretary of State who shall tabulate all returns received by him or her and certify to the Governor the total vote for and against the proposition submitted under this section. (e) The result of the election shall be proclaimed by the Governor by publication one (1) time in a newspaper published in the City of Little Rock, Arkansas, and the results as proclaimed shall be conclusive unless attacked in the courts within thirty (30) days after the date of the publication. Acts 2007, No. 631, § 1.

(a) (1) Bonds shall not be issued under this subchapter except with the consent of a majority of the qualified electors of the state voting on the question in substantially the form described in this section at the 2008 General Election unless the Governor by proclamation calls a special election before the 2008 General Election. (2) If the question is presented at the 2008 General Election, notice thereof shall be published by the Secretary of State by one (1) insertion in a newspaper of general circulation in the state at least sixty (60) days prior to the general election, and notice thereof shall be mailed to each county board of election commissioners and the sheriff of each county at least sixty (60) days prior to the general election. (3) If a special election is called by the Governor, the proclamation of the special election shall be made at least sixty (60) days prior to the date fixed by the proclamation for the election, and notice of the special election shall be given by publication of the proclamation by one (1) insertion in one (1) newspaper of general circulation published in each county in the state not less than thirty (30) days prior to the date of the special election. (4) If there is no newspaper regularly published in a county, the proclamation may be published in any newspaper having a general circulation in the county.

(1) Bonds shall not be issued under this subchapter except with the consent of a majority of the qualified electors of the state voting on the question in substantially the form described in this section at the 2008 General Election unless the Governor by proclamation calls a special election before the 2008 General Election.

(2) If the question is presented at the 2008 General Election, notice thereof shall be published by the Secretary of State by one (1) insertion in a newspaper of general circulation in the state at least sixty (60) days prior to the general election, and notice thereof shall be mailed to each county board of election commissioners and the sheriff of each county at least sixty (60) days prior to the general election.

(3) If a special election is called by the Governor, the proclamation of the special election shall be made at least sixty (60) days prior to the date fixed by the proclamation for the election, and notice of the special election shall be given by publication of the proclamation by one (1) insertion in one (1) newspaper of general circulation published in each county in the state not less than thirty (30) days prior to the date of the special election.

(4) If there is no newspaper regularly published in a county, the proclamation may be published in any newspaper having a general circulation in the county.

(b) In the case of the notice or proclamation for the election, it shall not be necessary to publish this subchapter in its entirety, but the notice or proclamation shall state that it is issued to submit to the people substantially the following question: "Shall the Arkansas Natural Resources Commission be authorized to issue General Obligation bonds under the authority of the Arkansas Water, Waste Disposal, and Pollution Abatement Facilities Financing Act of 2007, for the financing and refinancing of the development of water, waste disposal, water pollution control, abatement and prevention, drainage, irrigation, flood control, and wetlands and aquatic resources projects to serve the citizens of the State of Arkansas, in total principal amount not to exceed Three Hundred Million Dollars ($300,000,000), with no more than One Hundred Million Dollars ($100,000,000) of such bonds to be issued to finance and refinance the development of irrigation facilities, in series from time to time in principal amounts not to exceed, without prior approval of the General Assembly, Sixty Million Dollars ($60,000,000) in any fiscal biennium, which bonds shall be secured by a pledge of the full faith and credit of the State of Arkansas?"

"Shall the Arkansas Natural Resources Commission be authorized to issue General Obligation bonds under the authority of the Arkansas Water, Waste Disposal, and Pollution Abatement Facilities Financing Act of 2007, for the financing and refinancing of the development of water, waste disposal, water pollution control, abatement and prevention, drainage, irrigation, flood control, and wetlands and aquatic resources projects to serve the citizens of the State of Arkansas, in total principal amount not to exceed Three Hundred Million Dollars ($300,000,000), with no more than One Hundred Million Dollars ($100,000,000) of such bonds to be issued to finance and refinance the development of irrigation facilities, in series from time to time in principal amounts not to exceed, without prior approval of the General Assembly, Sixty Million Dollars ($60,000,000) in any fiscal biennium, which bonds shall be secured by a pledge of the full faith and credit of the State of Arkansas?"

(c) Whether the question is presented at a special election or at the 2008 General Election, the title of this subchapter shall be the ballot title, and there shall be printed on the ballot the proposition as stated above and the following: "FOR Issuance of State of Arkansas Water, Waste Disposal, and Pollution Abatement Facilities General Obligation bonds _____ AGAINST Issuance of State of Arkansas Water, Waste Disposal, and Pollution Abatement Facilities General Obligation bonds _____".

"FOR Issuance of State of Arkansas Water, Waste Disposal, and Pollution Abatement Facilities General Obligation bonds _____

AGAINST Issuance of State of Arkansas Water, Waste Disposal, and Pollution Abatement Facilities General Obligation bonds _____".

(d) (1) The county boards of election commissioners of the several counties of the state shall hold and conduct the election, and each board may take action with respect to the appointment of election officials and other matters as the law requires. (2) The vote shall be canvassed and the result declared in each county by the county boards of election commissioners. (3) Within ten (10) days after the date of the election, the results shall be certified by the county boards of election commissioners to the Secretary of State who shall tabulate all returns received by him or her and certify to the Governor the total vote for and against the proposition submitted under this section.

(1) The county boards of election commissioners of the several counties of the state shall hold and conduct the election, and each board may take action with respect to the appointment of election officials and other matters as the law requires.

(2) The vote shall be canvassed and the result declared in each county by the county boards of election commissioners.

(3) Within ten (10) days after the date of the election, the results shall be certified by the county boards of election commissioners to the Secretary of State who shall tabulate all returns received by him or her and certify to the Governor the total vote for and against the proposition submitted under this section.

(e) The result of the election shall be proclaimed by the Governor by publication one (1) time in a newspaper published in the City of Little Rock, Arkansas, and the results as proclaimed shall be conclusive unless attacked in the courts within thirty (30) days after the date of the publication.

Acts 2007, No. 631, § 1.
Ark. Code Ann. § 15-4-1226 — AR Code / Title 15 / Chapter 4 / Subchapter 12 / Section 15-4-1226
Supervision of companies
Status: in_force

(a) (1) Each company organized under the provisions of this subchapter shall be subject to the general supervision and control of the Bank Commissioner. (2) In addition to the other duties imposed upon them by law, the powers of the Bank Commissioner are to: (A) Make reasonable rules which may be necessary to regulate the safety and soundness of the companies for making this subchapter effective; (B) Conduct investigations which may be necessary to determine whether any person has engaged in or is about to engage in any act or practice constituting a violation of any provision of this subchapter or of the laws of this state; (C) Conduct any examinations, investigations, and hearings which may be necessary and proper for the efficient administration of the county and regional industrial development company laws of this state and to charge the company for the expense of such examination, investigation, or hearing at the rate of two hundred twenty-five dollars ($225) per examiner per day or partial day; and (D) (i) Within the Bank Commissioner's discretion, classify as confidential certain records and information obtained by the State Bank Department when such matters are obtained from an investigation or examination by the department's staff. (ii) However, applications shall be public documents. (b) With respect to § 15-4-1220 , each company organized under the provisions of this subchapter shall be subject to the specific regulation and control of the Securities Commissioner, who shall have the authority to: (1) Make reasonable rules which may be necessary for making § 15-4-1220 effective; (2) Conduct investigations and hearings which may be necessary to determine whether any person has engaged in or is about to engage in any act or practice constituting a violation of § 15-4-1220 and to charge the company for the expense of such an investigation or hearing at the rate of two hundred twenty-five dollars ($225) per investigator per day or partial day; (3) Conduct any examinations, investigations, and hearings which may be necessary and proper for the efficient administration and application of § 15-4-1220 to county and regional industrial development companies; and (4) Within the Securities Commissioner's discretion, classify as confidential certain records and information obtained by the Securities Commissioner when such matters are obtained from an investigation or examination by the department's staff. Amended by Act 2019, No. 315,§ 1061, eff. 7/24/2019. Amended by Act 2019, No. 315,§ 1060, eff. 7/24/2019. Acts 1991, No. 1029, § 26; 1997, No. 904, § 1; 1999, No. 37, § 25.

(a) (1) Each company organized under the provisions of this subchapter shall be subject to the general supervision and control of the Bank Commissioner. (2) In addition to the other duties imposed upon them by law, the powers of the Bank Commissioner are to: (A) Make reasonable rules which may be necessary to regulate the safety and soundness of the companies for making this subchapter effective; (B) Conduct investigations which may be necessary to determine whether any person has engaged in or is about to engage in any act or practice constituting a violation of any provision of this subchapter or of the laws of this state; (C) Conduct any examinations, investigations, and hearings which may be necessary and proper for the efficient administration of the county and regional industrial development company laws of this state and to charge the company for the expense of such examination, investigation, or hearing at the rate of two hundred twenty-five dollars ($225) per examiner per day or partial day; and (D) (i) Within the Bank Commissioner's discretion, classify as confidential certain records and information obtained by the State Bank Department when such matters are obtained from an investigation or examination by the department's staff. (ii) However, applications shall be public documents.

(1) Each company organized under the provisions of this subchapter shall be subject to the general supervision and control of the Bank Commissioner.

(2) In addition to the other duties imposed upon them by law, the powers of the Bank Commissioner are to: (A) Make reasonable rules which may be necessary to regulate the safety and soundness of the companies for making this subchapter effective; (B) Conduct investigations which may be necessary to determine whether any person has engaged in or is about to engage in any act or practice constituting a violation of any provision of this subchapter or of the laws of this state; (C) Conduct any examinations, investigations, and hearings which may be necessary and proper for the efficient administration of the county and regional industrial development company laws of this state and to charge the company for the expense of such examination, investigation, or hearing at the rate of two hundred twenty-five dollars ($225) per examiner per day or partial day; and (D) (i) Within the Bank Commissioner's discretion, classify as confidential certain records and information obtained by the State Bank Department when such matters are obtained from an investigation or examination by the department's staff. (ii) However, applications shall be public documents.

(A) Make reasonable rules which may be necessary to regulate the safety and soundness of the companies for making this subchapter effective;

(B) Conduct investigations which may be necessary to determine whether any person has engaged in or is about to engage in any act or practice constituting a violation of any provision of this subchapter or of the laws of this state;

(C) Conduct any examinations, investigations, and hearings which may be necessary and proper for the efficient administration of the county and regional industrial development company laws of this state and to charge the company for the expense of such examination, investigation, or hearing at the rate of two hundred twenty-five dollars ($225) per examiner per day or partial day; and

(D) (i) Within the Bank Commissioner's discretion, classify as confidential certain records and information obtained by the State Bank Department when such matters are obtained from an investigation or examination by the department's staff. (ii) However, applications shall be public documents.

(i) Within the Bank Commissioner's discretion, classify as confidential certain records and information obtained by the State Bank Department when such matters are obtained from an investigation or examination by the department's staff.

(ii) However, applications shall be public documents.

(b) With respect to § 15-4-1220 , each company organized under the provisions of this subchapter shall be subject to the specific regulation and control of the Securities Commissioner, who shall have the authority to: (1) Make reasonable rules which may be necessary for making § 15-4-1220 effective; (2) Conduct investigations and hearings which may be necessary to determine whether any person has engaged in or is about to engage in any act or practice constituting a violation of § 15-4-1220 and to charge the company for the expense of such an investigation or hearing at the rate of two hundred twenty-five dollars ($225) per investigator per day or partial day; (3) Conduct any examinations, investigations, and hearings which may be necessary and proper for the efficient administration and application of § 15-4-1220 to county and regional industrial development companies; and (4) Within the Securities Commissioner's discretion, classify as confidential certain records and information obtained by the Securities Commissioner when such matters are obtained from an investigation or examination by the department's staff.

(1) Make reasonable rules which may be necessary for making § 15-4-1220 effective;

(2) Conduct investigations and hearings which may be necessary to determine whether any person has engaged in or is about to engage in any act or practice constituting a violation of § 15-4-1220 and to charge the company for the expense of such an investigation or hearing at the rate of two hundred twenty-five dollars ($225) per investigator per day or partial day;

(3) Conduct any examinations, investigations, and hearings which may be necessary and proper for the efficient administration and application of § 15-4-1220 to county and regional industrial development companies; and

(4) Within the Securities Commissioner's discretion, classify as confidential certain records and information obtained by the Securities Commissioner when such matters are obtained from an investigation or examination by the department's staff.

Amended by Act 2019, No. 315,§ 1061, eff. 7/24/2019.

Amended by Act 2019, No. 315,§ 1060, eff. 7/24/2019.

Acts 1991, No. 1029, § 26; 1997, No. 904, § 1; 1999, No. 37, § 25.
Ark. Code Ann. § 15-22-304 — AR Code / Title 15 / Chapter 22 / Subchapter 3 / Section 15-22-304
Transfer of excess surface water to nonriparians - Definitions
Status: in_force

(a) The Arkansas Natural Resources Commission may authorize the transportation of excess surface water to nonriparians of such surface water for their use. (b) "Excess surface water" means twenty-five percent (25%) of that amount of water available on an average annual basis from any watershed above that amount, as determined by the commission, required to satisfy all of the following: (1) Existing riparian rights as of June 28, 1985; (2) The water needs of federal water projects existing on June 28, 1985; (3) The firm yield of all reservoirs in existence on June 28, 1985; (4) Maintenance of instream flows for fish and wildlife, water quality, aquifer recharge requirements, and navigation; and (5) Future water needs of the basin of origin as projected in the state water plan developed pursuant to § 15-20-207 and § 15-22-501 et seq. (c) All applications for transfer of water to nonriparians shall be evaluated by the commission in terms of the reasonableness of the proposed nonriparian use, including, but not limited to: (1) The availability at reasonable cost of alternative sources of water for the proposed use; (2) The environmental impact of the proposed transfer; and (3) The nature and extent of the impact of the transfer on other water uses. (d) (1) As a condition of granting the transfer authority, the commission may require the applicants to contract for the transportation of a specific quantity of water, for a specific period, at a reasonable price to users within the immediate vicinity of the proposed route of transportation. (2) The term "reasonable price" means only the cost of transportation of the water, not the water itself. (e) For purposes of transfer of the excess surface water, as defined in subsection (b) of this section, in the White River Basin, the transfer amount shall not exceed on a monthly basis an amount which is fifty percent (50%) of the monthly average of each individual month of excess surface water. Acts 1985, No. 1051, § 5; A.S.A. 1947, § 9-131; Acts 1995, No. 838, §§ 8, 9.

(a) The Arkansas Natural Resources Commission may authorize the transportation of excess surface water to nonriparians of such surface water for their use.

(b) "Excess surface water" means twenty-five percent (25%) of that amount of water available on an average annual basis from any watershed above that amount, as determined by the commission, required to satisfy all of the following: (1) Existing riparian rights as of June 28, 1985; (2) The water needs of federal water projects existing on June 28, 1985; (3) The firm yield of all reservoirs in existence on June 28, 1985; (4) Maintenance of instream flows for fish and wildlife, water quality, aquifer recharge requirements, and navigation; and (5) Future water needs of the basin of origin as projected in the state water plan developed pursuant to § 15-20-207 and § 15-22-501 et seq.

(1) Existing riparian rights as of June 28, 1985;

(2) The water needs of federal water projects existing on June 28, 1985;

(3) The firm yield of all reservoirs in existence on June 28, 1985;

(4) Maintenance of instream flows for fish and wildlife, water quality, aquifer recharge requirements, and navigation; and

(5) Future water needs of the basin of origin as projected in the state water plan developed pursuant to § 15-20-207 and § 15-22-501 et seq.

(c) All applications for transfer of water to nonriparians shall be evaluated by the commission in terms of the reasonableness of the proposed nonriparian use, including, but not limited to: (1) The availability at reasonable cost of alternative sources of water for the proposed use; (2) The environmental impact of the proposed transfer; and (3) The nature and extent of the impact of the transfer on other water uses.

(1) The availability at reasonable cost of alternative sources of water for the proposed use;

(2) The environmental impact of the proposed transfer; and

(3) The nature and extent of the impact of the transfer on other water uses.

(d) (1) As a condition of granting the transfer authority, the commission may require the applicants to contract for the transportation of a specific quantity of water, for a specific period, at a reasonable price to users within the immediate vicinity of the proposed route of transportation. (2) The term "reasonable price" means only the cost of transportation of the water, not the water itself.

(1) As a condition of granting the transfer authority, the commission may require the applicants to contract for the transportation of a specific quantity of water, for a specific period, at a reasonable price to users within the immediate vicinity of the proposed route of transportation.

(2) The term "reasonable price" means only the cost of transportation of the water, not the water itself.

(e) For purposes of transfer of the excess surface water, as defined in subsection (b) of this section, in the White River Basin, the transfer amount shall not exceed on a monthly basis an amount which is fifty percent (50%) of the monthly average of each individual month of excess surface water.

Acts 1985, No. 1051, § 5; A.S.A. 1947, § 9-131; Acts 1995, No. 838, §§ 8, 9.
Ark. Code Ann. § 15-11-502 — AR Code / Title 15 / Chapter 11 / Subchapter 5 / Section 15-11-502
Legislative intent
Status: in_force

The General Assembly finds and declares that the general welfare and material well-being of the citizens of the State of Arkansas depend, in large measure, upon the development of tourism attractions in the state, and that it is in the best interests of the state to induce the creation of new or the expansion of existing tourism attractions within the state in order to advance the public purposes of relieving unemployment by preserving and creating jobs that would not exist if not for the inducements to be offered by the state to approved companies, and by preserving and creating sources of tax revenues for the support of public services provided by the state. The authority prescribed by this subchapter and the purposes to be accomplished under the provisions of this subchapter are proper governmental and public purposes for which public moneys may be expended. The inducement of the creation or expansion of tourism attraction projects is of paramount importance, mandating that the provisions of this subchapter be liberally construed and applied in order to advance public purposes. Acts 1997, No. 291, § 2.

The General Assembly finds and declares that the general welfare and material well-being of the citizens of the State of Arkansas depend, in large measure, upon the development of tourism attractions in the state, and that it is in the best interests of the state to induce the creation of new or the expansion of existing tourism attractions within the state in order to advance the public purposes of relieving unemployment by preserving and creating jobs that would not exist if not for the inducements to be offered by the state to approved companies, and by preserving and creating sources of tax revenues for the support of public services provided by the state. The authority prescribed by this subchapter and the purposes to be accomplished under the provisions of this subchapter are proper governmental and public purposes for which public moneys may be expended. The inducement of the creation or expansion of tourism attraction projects is of paramount importance, mandating that the provisions of this subchapter be liberally construed and applied in order to advance public purposes.

Acts 1997, No. 291, § 2.
Ark. Code Ann. § 15-55-207 — AR Code / Title 15 / Chapter 55 / Subchapter 2 / Section 15-55-207
Powers
Status: in_force

The Office of the State Geologist shall also have the authority to: (1) (A) Enter into cooperative agreements with the United States Geological Survey in relation to programs concerning quality of water, occurrence of ground water, stream gauging, mineral investigations, topographic mapping, and other federal programs relating to the functions performable by the office; (B) Make copies of the reports prepared under those programs available to other state agencies, including, but not limited to, those agencies whose principal functions relate to industrial development and water and soil conservation; (2) (A) Receive and expend any moneys arising from federal means, grants, contributions, gratuities, reimbursements, or loans payable or distributable to the State of Arkansas by the United States, or by any of its agencies or instrumentalities, pursuant to any congressional act or rule or regulation of the agency or instrumentality enacted or promulgated for or on account of any functions performable by the office. (B) The office shall likewise receive any contributions, grants, or gratuities donated by private persons, associations, or corporations, for or on account of any of the functions aforesaid. (C) The Chief Fiscal Officer of the State shall prescribe rules for handling the moneys; (3) Contract and be contracted with; and (4) Take other action, not inconsistent with law, as the office deems necessary or desirable to carry out the purposes and intent of this subchapter. Amended by Act 2023, No. 697,§ 6, eff. 7/1/2023. Acts 1963, No. 16, § 12; A.S.A. 1947, § 9-400.11.

The Office of the State Geologist shall also have the authority to:

(1) (A) Enter into cooperative agreements with the United States Geological Survey in relation to programs concerning quality of water, occurrence of ground water, stream gauging, mineral investigations, topographic mapping, and other federal programs relating to the functions performable by the office; (B) Make copies of the reports prepared under those programs available to other state agencies, including, but not limited to, those agencies whose principal functions relate to industrial development and water and soil conservation;

(A) Enter into cooperative agreements with the United States Geological Survey in relation to programs concerning quality of water, occurrence of ground water, stream gauging, mineral investigations, topographic mapping, and other federal programs relating to the functions performable by the office;

(B) Make copies of the reports prepared under those programs available to other state agencies, including, but not limited to, those agencies whose principal functions relate to industrial development and water and soil conservation;

(2) (A) Receive and expend any moneys arising from federal means, grants, contributions, gratuities, reimbursements, or loans payable or distributable to the State of Arkansas by the United States, or by any of its agencies or instrumentalities, pursuant to any congressional act or rule or regulation of the agency or instrumentality enacted or promulgated for or on account of any functions performable by the office. (B) The office shall likewise receive any contributions, grants, or gratuities donated by private persons, associations, or corporations, for or on account of any of the functions aforesaid. (C) The Chief Fiscal Officer of the State shall prescribe rules for handling the moneys;

(A) Receive and expend any moneys arising from federal means, grants, contributions, gratuities, reimbursements, or loans payable or distributable to the State of Arkansas by the United States, or by any of its agencies or instrumentalities, pursuant to any congressional act or rule or regulation of the agency or instrumentality enacted or promulgated for or on account of any functions performable by the office.

(B) The office shall likewise receive any contributions, grants, or gratuities donated by private persons, associations, or corporations, for or on account of any of the functions aforesaid.

(C) The Chief Fiscal Officer of the State shall prescribe rules for handling the moneys;

(3) Contract and be contracted with; and

(4) Take other action, not inconsistent with law, as the office deems necessary or desirable to carry out the purposes and intent of this subchapter.

Amended by Act 2023, No. 697,§ 6, eff. 7/1/2023.

Acts 1963, No. 16, § 12; A.S.A. 1947, § 9-400.11.
Ark. Code Ann. § 15-20-318 — AR Code / Title 15 / Chapter 20 / Subchapter 3 / Section 15-20-318
Use of funds
Status: in_force

Any moneys, funds, and property described in § 15-20-309 shall be used solely for the purpose of carrying out § 15-20-308 . Amended by Act 2017, No. 374,§ 27, eff. 8/1/2017. Acts 1981, No. 673, § 2; A.S.A. 1947, § 9-1409.3.

Any moneys, funds, and property described in § 15-20-309 shall be used solely for the purpose of carrying out § 15-20-308 .

Amended by Act 2017, No. 374,§ 27, eff. 8/1/2017.

Acts 1981, No. 673, § 2; A.S.A. 1947, § 9-1409.3.
Ark. Code Ann. § 15-4-1702 — AR Code / Title 15 / Chapter 4 / Subchapter 17 / Section 15-4-1702
Definitions
Status: in_force

As used in this subchapter: (1) (A) "Average hourly wage" means the average wage of the net new full-time permanent employees based on payroll for the most recent quarter reported to the Division of Workforce Services. (B) "Average hourly wage" is computed by using the total of the net new full-time permanent employee's reported taxable earnings, including overtime pay and one-fourth (1/4) of the employee's annual bonus amount, divided by the number of weeks worked during the most recent quarter, divided by the average hours worked per week per net new full-time permanent employee; (2) "Commission" means the Arkansas Economic Development Commission; (3) "Corporate headquarters" means the home or center of operations, including research and development, of a national or multinational corporation; (4) "Distribution center" means a facility for the reception, storage, or shipping of: (A) A business's own products or products that the business wholesales to retail businesses or ships to its own retail outlets; (B) Products owned by other companies with which the business has contracts for storage and shipping if seventy-five percent (75%) of the sales revenues are from out-of-state customers; or (C) Products for sale to the general public if seventy-five percent (75%) of the sales revenues are from out-of-state customers; (5) [Repealed.] (6) (A) "Existing employees" means those employees hired by the business prior to the date of the financial incentive plan. (B) Existing employees may be considered net new full-time permanent employees only if: (i) The position or job filled by the existing employee was created as a result of the project; and (ii) The position vacated by the existing employee was either filled by a subsequent employee or no subsequent employee would be hired because the business no longer conducts the particular business activity requiring such a classification; (7) "Financial incentive plan" means an agreement entered into by a business and the commission to provide the business an incentive to locate a new facility or expand an existing facility in Arkansas; (8) "Governing authority" means the quorum court of a county or the governing body of a municipality; (9) (A) "High unemployment" means an unemployment rate equal to or in excess of one hundred fifty percent (150%) of the state's average unemployment rate for the preceding calendar year as specified by statewide annual labor force statistics compiled by the division when the state's annual average unemployment rate is six percent (6%) or below. (B) When the state's annual average unemployment rate is above six percent (6%), "high unemployment" means an unemployment rate equal to or in excess of three percent (3%) above the state's average unemployment rate for the preceding calendar year as specified by statewide annual labor force statistics compiled by the division; (10) "Modernization" means to increase efficiency or to increase productivity of the business through investment in machinery or equipment, or both, and shall not include costs for routine maintenance; (11) (A) (i) "Net new full-time permanent employee" means a position or job that was created pursuant to a signed financial incentive plan and that is filled by one (1) or more employees or contractual employees who were Arkansas taxpayers during the year in which the tax credits or incentives were earned. (ii) The position or job held by the employee or employees must have been filled for at least twenty-six (26) consecutive weeks with an average of at least thirty (30) hours per week. (B) However, in order to qualify for the provisions of this subchapter, a contractual employee must be offered a benefits package comparable to a direct employee of the business seeking incentives under this subchapter. (C) Employees could not have been claimed for tax credits or incentives under this subchapter during the preceding taxable year. (D) The number of net new full-time permanent employees shall be equal to the total number of new full-time permanent employees for the current year minus the total number of new full-time permanent employees for the previous tax year; (12) "Office sector business" means control centers that influence the environment in which data processing, customer service, credit accounting, telemarketing, claims processing, and other administrative functions that act as production centers are performed; (13) "Program" means this subchapter; (14) (A) "Project" means: (i) All activities and costs associated with the construction of a new plant or facility; (ii) The expansion of an established plant or facility by adding to the building or production equipment or support infrastructure, or both; or (iii) Modernization through the replacement of production or processing equipment or support infrastructure, or both. (B) Expenditures for routine repair and maintenance that do not result in new construction or expansion are ineligible for benefits under this subchapter. (C) In order to receive credit for project costs, the costs must be incurred within four (4) years from the date the project plan was approved by the commission. (D) Routine operating expenditures are ineligible for benefits under this subchapter; (15) "Project plan" means the plan submitted to the commission containing such information as may be required by the director to determine eligibility for benefits; (16) "Regional headquarters" means the center of operations for a specific geographical area; (17) "Routine maintenance" means the replacement of existing machinery parts with like parts; and (18) "Trucking sector business" means a business that is classified within the Standard Industrial Classification code number 4231. Amended by Act 2019, No. 910,§ 374, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 373, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 372, eff. 7/1/2019. Acts 1993, No. 947, § 2; 1995, No. 394, §§ 1-3; 1997, No. 540, §§ 33, 86; 1997, No. 807, §§ 1, 12; 1999, No. 1130, § 2; 2001, No. 807, § 1; 2001, No. 1401, § 4; 2003, No. 1473, § 31.

As used in this subchapter:

(1) (A) "Average hourly wage" means the average wage of the net new full-time permanent employees based on payroll for the most recent quarter reported to the Division of Workforce Services. (B) "Average hourly wage" is computed by using the total of the net new full-time permanent employee's reported taxable earnings, including overtime pay and one-fourth (1/4) of the employee's annual bonus amount, divided by the number of weeks worked during the most recent quarter, divided by the average hours worked per week per net new full-time permanent employee;

(A) "Average hourly wage" means the average wage of the net new full-time permanent employees based on payroll for the most recent quarter reported to the Division of Workforce Services.

(B) "Average hourly wage" is computed by using the total of the net new full-time permanent employee's reported taxable earnings, including overtime pay and one-fourth (1/4) of the employee's annual bonus amount, divided by the number of weeks worked during the most recent quarter, divided by the average hours worked per week per net new full-time permanent employee;

(2) "Commission" means the Arkansas Economic Development Commission;

(3) "Corporate headquarters" means the home or center of operations, including research and development, of a national or multinational corporation;

(4) "Distribution center" means a facility for the reception, storage, or shipping of: (A) A business's own products or products that the business wholesales to retail businesses or ships to its own retail outlets; (B) Products owned by other companies with which the business has contracts for storage and shipping if seventy-five percent (75%) of the sales revenues are from out-of-state customers; or (C) Products for sale to the general public if seventy-five percent (75%) of the sales revenues are from out-of-state customers;

(A) A business's own products or products that the business wholesales to retail businesses or ships to its own retail outlets;

(B) Products owned by other companies with which the business has contracts for storage and shipping if seventy-five percent (75%) of the sales revenues are from out-of-state customers; or

(C) Products for sale to the general public if seventy-five percent (75%) of the sales revenues are from out-of-state customers;

(5) [Repealed.]

(6) (A) "Existing employees" means those employees hired by the business prior to the date of the financial incentive plan. (B) Existing employees may be considered net new full-time permanent employees only if: (i) The position or job filled by the existing employee was created as a result of the project; and (ii) The position vacated by the existing employee was either filled by a subsequent employee or no subsequent employee would be hired because the business no longer conducts the particular business activity requiring such a classification;

(A) "Existing employees" means those employees hired by the business prior to the date of the financial incentive plan.

(B) Existing employees may be considered net new full-time permanent employees only if: (i) The position or job filled by the existing employee was created as a result of the project; and (ii) The position vacated by the existing employee was either filled by a subsequent employee or no subsequent employee would be hired because the business no longer conducts the particular business activity requiring such a classification;

(i) The position or job filled by the existing employee was created as a result of the project; and

(ii) The position vacated by the existing employee was either filled by a subsequent employee or no subsequent employee would be hired because the business no longer conducts the particular business activity requiring such a classification;

(7) "Financial incentive plan" means an agreement entered into by a business and the commission to provide the business an incentive to locate a new facility or expand an existing facility in Arkansas;

(8) "Governing authority" means the quorum court of a county or the governing body of a municipality;

(9) (A) "High unemployment" means an unemployment rate equal to or in excess of one hundred fifty percent (150%) of the state's average unemployment rate for the preceding calendar year as specified by statewide annual labor force statistics compiled by the division when the state's annual average unemployment rate is six percent (6%) or below. (B) When the state's annual average unemployment rate is above six percent (6%), "high unemployment" means an unemployment rate equal to or in excess of three percent (3%) above the state's average unemployment rate for the preceding calendar year as specified by statewide annual labor force statistics compiled by the division;

(A) "High unemployment" means an unemployment rate equal to or in excess of one hundred fifty percent (150%) of the state's average unemployment rate for the preceding calendar year as specified by statewide annual labor force statistics compiled by the division when the state's annual average unemployment rate is six percent (6%) or below.

(B) When the state's annual average unemployment rate is above six percent (6%), "high unemployment" means an unemployment rate equal to or in excess of three percent (3%) above the state's average unemployment rate for the preceding calendar year as specified by statewide annual labor force statistics compiled by the division;

(10) "Modernization" means to increase efficiency or to increase productivity of the business through investment in machinery or equipment, or both, and shall not include costs for routine maintenance;

(11) (A) (i) "Net new full-time permanent employee" means a position or job that was created pursuant to a signed financial incentive plan and that is filled by one (1) or more employees or contractual employees who were Arkansas taxpayers during the year in which the tax credits or incentives were earned. (ii) The position or job held by the employee or employees must have been filled for at least twenty-six (26) consecutive weeks with an average of at least thirty (30) hours per week. (B) However, in order to qualify for the provisions of this subchapter, a contractual employee must be offered a benefits package comparable to a direct employee of the business seeking incentives under this subchapter. (C) Employees could not have been claimed for tax credits or incentives under this subchapter during the preceding taxable year. (D) The number of net new full-time permanent employees shall be equal to the total number of new full-time permanent employees for the current year minus the total number of new full-time permanent employees for the previous tax year;

(A) (i) "Net new full-time permanent employee" means a position or job that was created pursuant to a signed financial incentive plan and that is filled by one (1) or more employees or contractual employees who were Arkansas taxpayers during the year in which the tax credits or incentives were earned. (ii) The position or job held by the employee or employees must have been filled for at least twenty-six (26) consecutive weeks with an average of at least thirty (30) hours per week.

(i) "Net new full-time permanent employee" means a position or job that was created pursuant to a signed financial incentive plan and that is filled by one (1) or more employees or contractual employees who were Arkansas taxpayers during the year in which the tax credits or incentives were earned.

(ii) The position or job held by the employee or employees must have been filled for at least twenty-six (26) consecutive weeks with an average of at least thirty (30) hours per week.

(B) However, in order to qualify for the provisions of this subchapter, a contractual employee must be offered a benefits package comparable to a direct employee of the business seeking incentives under this subchapter.

(C) Employees could not have been claimed for tax credits or incentives under this subchapter during the preceding taxable year.

(D) The number of net new full-time permanent employees shall be equal to the total number of new full-time permanent employees for the current year minus the total number of new full-time permanent employees for the previous tax year;

(12) "Office sector business" means control centers that influence the environment in which data processing, customer service, credit accounting, telemarketing, claims processing, and other administrative functions that act as production centers are performed;

(13) "Program" means this subchapter;

(14) (A) "Project" means: (i) All activities and costs associated with the construction of a new plant or facility; (ii) The expansion of an established plant or facility by adding to the building or production equipment or support infrastructure, or both; or (iii) Modernization through the replacement of production or processing equipment or support infrastructure, or both. (B) Expenditures for routine repair and maintenance that do not result in new construction or expansion are ineligible for benefits under this subchapter. (C) In order to receive credit for project costs, the costs must be incurred within four (4) years from the date the project plan was approved by the commission. (D) Routine operating expenditures are ineligible for benefits under this subchapter;

(A) "Project" means: (i) All activities and costs associated with the construction of a new plant or facility; (ii) The expansion of an established plant or facility by adding to the building or production equipment or support infrastructure, or both; or (iii) Modernization through the replacement of production or processing equipment or support infrastructure, or both.

(i) All activities and costs associated with the construction of a new plant or facility;

(ii) The expansion of an established plant or facility by adding to the building or production equipment or support infrastructure, or both; or

(iii) Modernization through the replacement of production or processing equipment or support infrastructure, or both.

(B) Expenditures for routine repair and maintenance that do not result in new construction or expansion are ineligible for benefits under this subchapter.

(C) In order to receive credit for project costs, the costs must be incurred within four (4) years from the date the project plan was approved by the commission.

(D) Routine operating expenditures are ineligible for benefits under this subchapter;

(15) "Project plan" means the plan submitted to the commission containing such information as may be required by the director to determine eligibility for benefits;

(16) "Regional headquarters" means the center of operations for a specific geographical area;

(17) "Routine maintenance" means the replacement of existing machinery parts with like parts; and

(18) "Trucking sector business" means a business that is classified within the Standard Industrial Classification code number 4231.

Amended by Act 2019, No. 910,§ 374, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 373, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 372, eff. 7/1/2019.

Acts 1993, No. 947, § 2; 1995, No. 394, §§ 1-3; 1997, No. 540, §§ 33, 86; 1997, No. 807, §§ 1, 12; 1999, No. 1130, § 2; 2001, No. 807, § 1; 2001, No. 1401, § 4; 2003, No. 1473, § 31.
Ark. Code Ann. § 15-58-503 — AR Code / Title 15 / Chapter 58 / Subchapter 5 / Section 15-58-503
Rules generally
Status: in_force

(a) (1) The Arkansas Pollution Control and Ecology Commission shall issue rules as are required pursuant to the state program requirements of the Surface Mining Control and Reclamation Act of 1977, Pub. L. No. 95-87, designating the required information, the criteria, and the procedures for submitting, processing, and issuing or denying initial or revised applications for permits and renewals thereof to conduct surface coal mining and reclamation operations in this state. (2) The rules shall require inclusion of all the documents, permits, notices, maps, reports, schedules, test results, reclamation and blasting plans, bonds, insurance certificates, and other information as is reasonably necessary to process the application, to ensure compliance with the provisions of this chapter and the rules issued pursuant to this chapter and to meet the state program requirements. (3) (A) The rules shall specifically provide that all applications shall include a determination of the probable hydrologic consequences of the mining and reclamation operations, both on and off the mine site, with respect to the hydrologic regime, quantity, and quality of water in surface and groundwater systems, including the dissolved and suspended solids under seasonal flow conditions and the collection of sufficient data for the mine site and surrounding surface areas so that an assessment can be made by the Director of the Division of Environmental Quality of the probable cumulative impacts of all anticipated mining in the area upon the hydrology of the area and particularly upon water availability. However, this determination shall not be required until hydrologic information on the general area prior to mining is made available from an appropriate federal or state agency. The permit shall not be approved until the information is available and is incorporated into the application. (B) The costs of the following activities, which shall be performed by a qualified public or private laboratory or other public or private qualified entity designated by the Division of Environmental Quality shall be borne, upon written request of the small operator, by the division in accordance with rules issued by the commission: (i) The determination of the probable hydrologic consequences required by this subdivision (a)(3), including the engineering analysis and designs necessary for the determination; (ii) The development of cross-sections, maps, and plans of land to be affected by an application for a surface coal mining and reclamation permit which shall be prepared by or under the direction of a qualified registered professional engineer or geologist with assistance from experts in related fields such as land surveying and landscape architecture, showing pertinent elevation and location of test borings or core samplings and depicting the following information: (a) The nature and depth of the various strata of overburden; (b) The location of subsurface water, if encountered, and its quality; (c) The nature and thickness of any coal or rider seam above the coal seam to be mined; (d) The nature of the stratum immediately below the coal seam to be mined; (e) All mineral crop lines and the strike and dip of the coal to be mined, within the area of the land to be affected; (f) Existing or previous surface mining limits; (g) The location and extent of known workings of any underground mines, including mine openings to the surface; (h) The location of aquifers; (i) The estimated elevation of the water table; (j) The location of spoil, waste, or refuse areas and topsoil preservation areas; (k) The locations of all impoundments for waste or erosion control; (l) Any settling or water treatment facility; (m) Constructed or natural drainways and the location of any discharges to any surface body of water on the area of land to be affected or adjacent thereto; and (n) Profiles at appropriate cross-sections of the anticipated final surface configuration that will be achieved pursuant to the operator's proposed reclamation plan; (iii) The geologic drilling and a statement of the result of the test borings or core samplings from the permit area, including: (a) Logs of the drill holes; (b) The thickness of the coal seam found, and an analysis of the chemical properties of the coal; (c) The sulfur content of any coal seam; (d) Chemical analysis of potentially acid or toxic-forming sections of the overburden; and (e) Chemical analysis of the stratum lying immediately underneath the coal to be mined, except that the provisions of this subdivision (a)(3)(B)(iii) may be waived by the director with respect to the specific application by a written determination that such requirements are unnecessary; (iv) The collection of archeological information and any other historical information sufficient to prepare accurate maps to an appropriate scale clearly showing all man-made features and significant known archeological sites existing on the date of application, and the preparation of plans necessitated thereby; (v) Preblast surveys, as requested by a resident or owner of a man-made dwelling or structure within one-half (1/2) mile of any portion of the permitted area. The applicant or permittee shall conduct the preblast survey of such structures and submit the survey to the director and a copy to the resident or owner making the request; (vi) The collection of site-specific resource information and production of protection and enhancement plans for fish and wildlife habitats and other environmental values required by the director under this chapter; and (vii) The division shall provide or assume the cost of training small operators concerning the preparation of permit applications and compliance with the regulatory program and shall ensure that small operators are aware of the assistance available under this subdivision (a)(3). (C) A coal operator that has received assistance pursuant to this subdivision (a)(3) shall reimburse the division for the cost of the services rendered if the director finds that the operator's actual and attributed annual production of coal for all locations exceeds three hundred thousand (300,000) tons during the twelve (12) months immediately following the date on which the operator is issued the surface coal mining and reclamation permit. (4) The rules shall provide that no initial or revised permit will be approved unless the application affirmatively demonstrates and the director finds in writing on the basis of the information set forth in the application or from information otherwise available which will be documented in the approval and made available to the applicants that: (A) The permit application is accurate and complete and that all the requirements of this chapter and the rules issued pursuant to this chapter have been complied with; (B) The applicant has demonstrated that reclamation as required by this chapter and the rules issued pursuant to this chapter can be accomplished under the reclamation plan contained in the permit application; (C) The assessment of the probable cumulative impact of all anticipated mining in the area on the hydrologic balance specified in subdivision (a)(3) of this section has been made by the director and the proposed operation thereof has been designed to prevent material damage to the hydrologic balance outside the permit area; (D) The area proposed to be mined is not included within an area designated unsuitable for surface coal mining pursuant to § 15-58-501 or is not within an area under study for the designation in an administrative proceeding commenced pursuant to §§ 15-58-207 and 15-58-208 ; (E) Any violation of this chapter or the rules issued pursuant to this chapter or any law, rule, or regulation of this state, the United States, or agencies of this state or the United States pertaining to air or water environmental protection incurred by the applicant in connection with any surface coal mining operation during the three-year period prior to the date of application has been corrected or is in the process of being corrected to the satisfaction of the director, department, or agency which has jurisdiction over the violation. No permit shall be issued to an applicant after a finding by the director after opportunity for hearing that the applicant, or the operator specified in the application, controls or has controlled mining operations with a demonstrated pattern of willful violations of this chapter or the rules issued pursuant to this chapter of a nature and duration with resulting irreparable damage to the environment as to indicate an intent not to comply with the provisions of this chapter or the rules issued pursuant to this chapter; (F) If the area proposed to be mined contains prime farmland, the operator has the technological capability to restore the mined area, within a reasonable time to equivalent or higher levels of yield as nonmined prime farmland in the surrounding area under equivalent levels of management and can meet the soil reconstruction standards established by the commission by rule; and (G) The prohibition of subdivision (a)(4)(E) of this section shall not apply to a permit application due to any violation resulting from an unanticipated event or condition at a surface coal mining operation on lands eligible for remining under a permit held by the person making the application. As used in this subdivision (a)(4)(G), "violation" means the same as described in subdivision (a)(4)(E) of this section. (5) The rules shall provide that all permits shall be issued for a term not to exceed five (5) years unless the applicant demonstrates that a specified longer term is reasonably needed to allow the applicant to obtain necessary financing for equipment and the opening of operation. (6) The rules shall provide that any extensions to the area covered by the permit except incidental boundary revisions must be made by application for another permit. (7) The rules shall provide that no transfer, assignment, or sale of the rights granted under any permit issued under this chapter shall be made without the written approval of the director. However, the commission may issue rules providing for a review of outstanding permits, and the director may, in accordance with the rules, and based upon written findings after notice and public hearing, require reasonable revisions or modifications of the permit during the term of the permit. (b) The commission shall develop by rule procedures for coordinating the issuance of permits required by federal, state, and local agencies for surface coal mining operations. (c) The commission shall issue rules to protect confidential information which is submitted to the division as part of a permit application or pursuant to the coal exploration requirements. Amended by Act 2019, No. 315,§ 1212, eff. 7/24/2019. Amended by Act 2019, No. 384,§ 10, eff. 7/24/2019. Amended by Act 2019, No. 384,§ 9, eff. 7/24/2019. Amended by Act 2019, No. 384,§ 8, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 3165, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3164, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3163, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3162, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 3161, eff. 7/1/2019. Acts 1979, No. 134, § 13; 1979, No. 647, § 2; A.S.A. 1947, § 52-947; Acts 1993, No. 737, § 2; 1995, No. 500, §§ 3, 4; 1999, No. 1164, § 149.

(a) (1) The Arkansas Pollution Control and Ecology Commission shall issue rules as are required pursuant to the state program requirements of the Surface Mining Control and Reclamation Act of 1977, Pub. L. No. 95-87, designating the required information, the criteria, and the procedures for submitting, processing, and issuing or denying initial or revised applications for permits and renewals thereof to conduct surface coal mining and reclamation operations in this state. (2) The rules shall require inclusion of all the documents, permits, notices, maps, reports, schedules, test results, reclamation and blasting plans, bonds, insurance certificates, and other information as is reasonably necessary to process the application, to ensure compliance with the provisions of this chapter and the rules issued pursuant to this chapter and to meet the state program requirements. (3) (A) The rules shall specifically provide that all applications shall include a determination of the probable hydrologic consequences of the mining and reclamation operations, both on and off the mine site, with respect to the hydrologic regime, quantity, and quality of water in surface and groundwater systems, including the dissolved and suspended solids under seasonal flow conditions and the collection of sufficient data for the mine site and surrounding surface areas so that an assessment can be made by the Director of the Division of Environmental Quality of the probable cumulative impacts of all anticipated mining in the area upon the hydrology of the area and particularly upon water availability. However, this determination shall not be required until hydrologic information on the general area prior to mining is made available from an appropriate federal or state agency. The permit shall not be approved until the information is available and is incorporated into the application. (B) The costs of the following activities, which shall be performed by a qualified public or private laboratory or other public or private qualified entity designated by the Division of Environmental Quality shall be borne, upon written request of the small operator, by the division in accordance with rules issued by the commission: (i) The determination of the probable hydrologic consequences required by this subdivision (a)(3), including the engineering analysis and designs necessary for the determination; (ii) The development of cross-sections, maps, and plans of land to be affected by an application for a surface coal mining and reclamation permit which shall be prepared by or under the direction of a qualified registered professional engineer or geologist with assistance from experts in related fields such as land surveying and landscape architecture, showing pertinent elevation and location of test borings or core samplings and depicting the following information: (a) The nature and depth of the various strata of overburden; (b) The location of subsurface water, if encountered, and its quality; (c) The nature and thickness of any coal or rider seam above the coal seam to be mined; (d) The nature of the stratum immediately below the coal seam to be mined; (e) All mineral crop lines and the strike and dip of the coal to be mined, within the area of the land to be affected; (f) Existing or previous surface mining limits; (g) The location and extent of known workings of any underground mines, including mine openings to the surface; (h) The location of aquifers; (i) The estimated elevation of the water table; (j) The location of spoil, waste, or refuse areas and topsoil preservation areas; (k) The locations of all impoundments for waste or erosion control; (l) Any settling or water treatment facility; (m) Constructed or natural drainways and the location of any discharges to any surface body of water on the area of land to be affected or adjacent thereto; and (n) Profiles at appropriate cross-sections of the anticipated final surface configuration that will be achieved pursuant to the operator's proposed reclamation plan; (iii) The geologic drilling and a statement of the result of the test borings or core samplings from the permit area, including: (a) Logs of the drill holes; (b) The thickness of the coal seam found, and an analysis of the chemical properties of the coal; (c) The sulfur content of any coal seam; (d) Chemical analysis of potentially acid or toxic-forming sections of the overburden; and (e) Chemical analysis of the stratum lying immediately underneath the coal to be mined, except that the provisions of this subdivision (a)(3)(B)(iii) may be waived by the director with respect to the specific application by a written determination that such requirements are unnecessary; (iv) The collection of archeological information and any other historical information sufficient to prepare accurate maps to an appropriate scale clearly showing all man-made features and significant known archeological sites existing on the date of application, and the preparation of plans necessitated thereby; (v) Preblast surveys, as requested by a resident or owner of a man-made dwelling or structure within one-half (1/2) mile of any portion of the permitted area. The applicant or permittee shall conduct the preblast survey of such structures and submit the survey to the director and a copy to the resident or owner making the request; (vi) The collection of site-specific resource information and production of protection and enhancement plans for fish and wildlife habitats and other environmental values required by the director under this chapter; and (vii) The division shall provide or assume the cost of training small operators concerning the preparation of permit applications and compliance with the regulatory program and shall ensure that small operators are aware of the assistance available under this subdivision (a)(3). (C) A coal operator that has received assistance pursuant to this subdivision (a)(3) shall reimburse the division for the cost of the services rendered if the director finds that the operator's actual and attributed annual production of coal for all locations exceeds three hundred thousand (300,000) tons during the twelve (12) months immediately following the date on which the operator is issued the surface coal mining and reclamation permit. (4) The rules shall provide that no initial or revised permit will be approved unless the application affirmatively demonstrates and the director finds in writing on the basis of the information set forth in the application or from information otherwise available which will be documented in the approval and made available to the applicants that: (A) The permit application is accurate and complete and that all the requirements of this chapter and the rules issued pursuant to this chapter have been complied with; (B) The applicant has demonstrated that reclamation as required by this chapter and the rules issued pursuant to this chapter can be accomplished under the reclamation plan contained in the permit application; (C) The assessment of the probable cumulative impact of all anticipated mining in the area on the hydrologic balance specified in subdivision (a)(3) of this section has been made by the director and the proposed operation thereof has been designed to prevent material damage to the hydrologic balance outside the permit area; (D) The area proposed to be mined is not included within an area designated unsuitable for surface coal mining pursuant to § 15-58-501 or is not within an area under study for the designation in an administrative proceeding commenced pursuant to §§ 15-58-207 and 15-58-208 ; (E) Any violation of this chapter or the rules issued pursuant to this chapter or any law, rule, or regulation of this state, the United States, or agencies of this state or the United States pertaining to air or water environmental protection incurred by the applicant in connection with any surface coal mining operation during the three-year period prior to the date of application has been corrected or is in the process of being corrected to the satisfaction of the director, department, or agency which has jurisdiction over the violation. No permit shall be issued to an applicant after a finding by the director after opportunity for hearing that the applicant, or the operator specified in the application, controls or has controlled mining operations with a demonstrated pattern of willful violations of this chapter or the rules issued pursuant to this chapter of a nature and duration with resulting irreparable damage to the environment as to indicate an intent not to comply with the provisions of this chapter or the rules issued pursuant to this chapter; (F) If the area proposed to be mined contains prime farmland, the operator has the technological capability to restore the mined area, within a reasonable time to equivalent or higher levels of yield as nonmined prime farmland in the surrounding area under equivalent levels of management and can meet the soil reconstruction standards established by the commission by rule; and (G) The prohibition of subdivision (a)(4)(E) of this section shall not apply to a permit application due to any violation resulting from an unanticipated event or condition at a surface coal mining operation on lands eligible for remining under a permit held by the person making the application. As used in this subdivision (a)(4)(G), "violation" means the same as described in subdivision (a)(4)(E) of this section. (5) The rules shall provide that all permits shall be issued for a term not to exceed five (5) years unless the applicant demonstrates that a specified longer term is reasonably needed to allow the applicant to obtain necessary financing for equipment and the opening of operation. (6) The rules shall provide that any extensions to the area covered by the permit except incidental boundary revisions must be made by application for another permit. (7) The rules shall provide that no transfer, assignment, or sale of the rights granted under any permit issued under this chapter shall be made without the written approval of the director. However, the commission may issue rules providing for a review of outstanding permits, and the director may, in accordance with the rules, and based upon written findings after notice and public hearing, require reasonable revisions or modifications of the permit during the term of the permit.

(1) The Arkansas Pollution Control and Ecology Commission shall issue rules as are required pursuant to the state program requirements of the Surface Mining Control and Reclamation Act of 1977, Pub. L. No. 95-87, designating the required information, the criteria, and the procedures for submitting, processing, and issuing or denying initial or revised applications for permits and renewals thereof to conduct surface coal mining and reclamation operations in this state.

(2) The rules shall require inclusion of all the documents, permits, notices, maps, reports, schedules, test results, reclamation and blasting plans, bonds, insurance certificates, and other information as is reasonably necessary to process the application, to ensure compliance with the provisions of this chapter and the rules issued pursuant to this chapter and to meet the state program requirements.

(3) (A) The rules shall specifically provide that all applications shall include a determination of the probable hydrologic consequences of the mining and reclamation operations, both on and off the mine site, with respect to the hydrologic regime, quantity, and quality of water in surface and groundwater systems, including the dissolved and suspended solids under seasonal flow conditions and the collection of sufficient data for the mine site and surrounding surface areas so that an assessment can be made by the Director of the Division of Environmental Quality of the probable cumulative impacts of all anticipated mining in the area upon the hydrology of the area and particularly upon water availability. However, this determination shall not be required until hydrologic information on the general area prior to mining is made available from an appropriate federal or state agency. The permit shall not be approved until the information is available and is incorporated into the application. (B) The costs of the following activities, which shall be performed by a qualified public or private laboratory or other public or private qualified entity designated by the Division of Environmental Quality shall be borne, upon written request of the small operator, by the division in accordance with rules issued by the commission: (i) The determination of the probable hydrologic consequences required by this subdivision (a)(3), including the engineering analysis and designs necessary for the determination; (ii) The development of cross-sections, maps, and plans of land to be affected by an application for a surface coal mining and reclamation permit which shall be prepared by or under the direction of a qualified registered professional engineer or geologist with assistance from experts in related fields such as land surveying and landscape architecture, showing pertinent elevation and location of test borings or core samplings and depicting the following information: (a) The nature and depth of the various strata of overburden; (b) The location of subsurface water, if encountered, and its quality; (c) The nature and thickness of any coal or rider seam above the coal seam to be mined; (d) The nature of the stratum immediately below the coal seam to be mined; (e) All mineral crop lines and the strike and dip of the coal to be mined, within the area of the land to be affected; (f) Existing or previous surface mining limits; (g) The location and extent of known workings of any underground mines, including mine openings to the surface; (h) The location of aquifers; (i) The estimated elevation of the water table; (j) The location of spoil, waste, or refuse areas and topsoil preservation areas; (k) The locations of all impoundments for waste or erosion control; (l) Any settling or water treatment facility; (m) Constructed or natural drainways and the location of any discharges to any surface body of water on the area of land to be affected or adjacent thereto; and (n) Profiles at appropriate cross-sections of the anticipated final surface configuration that will be achieved pursuant to the operator's proposed reclamation plan; (iii) The geologic drilling and a statement of the result of the test borings or core samplings from the permit area, including: (a) Logs of the drill holes; (b) The thickness of the coal seam found, and an analysis of the chemical properties of the coal; (c) The sulfur content of any coal seam; (d) Chemical analysis of potentially acid or toxic-forming sections of the overburden; and (e) Chemical analysis of the stratum lying immediately underneath the coal to be mined, except that the provisions of this subdivision (a)(3)(B)(iii) may be waived by the director with respect to the specific application by a written determination that such requirements are unnecessary; (iv) The collection of archeological information and any other historical information sufficient to prepare accurate maps to an appropriate scale clearly showing all man-made features and significant known archeological sites existing on the date of application, and the preparation of plans necessitated thereby; (v) Preblast surveys, as requested by a resident or owner of a man-made dwelling or structure within one-half (1/2) mile of any portion of the permitted area. The applicant or permittee shall conduct the preblast survey of such structures and submit the survey to the director and a copy to the resident or owner making the request; (vi) The collection of site-specific resource information and production of protection and enhancement plans for fish and wildlife habitats and other environmental values required by the director under this chapter; and (vii) The division shall provide or assume the cost of training small operators concerning the preparation of permit applications and compliance with the regulatory program and shall ensure that small operators are aware of the assistance available under this subdivision (a)(3). (C) A coal operator that has received assistance pursuant to this subdivision (a)(3) shall reimburse the division for the cost of the services rendered if the director finds that the operator's actual and attributed annual production of coal for all locations exceeds three hundred thousand (300,000) tons during the twelve (12) months immediately following the date on which the operator is issued the surface coal mining and reclamation permit.

(A) The rules shall specifically provide that all applications shall include a determination of the probable hydrologic consequences of the mining and reclamation operations, both on and off the mine site, with respect to the hydrologic regime, quantity, and quality of water in surface and groundwater systems, including the dissolved and suspended solids under seasonal flow conditions and the collection of sufficient data for the mine site and surrounding surface areas so that an assessment can be made by the Director of the Division of Environmental Quality of the probable cumulative impacts of all anticipated mining in the area upon the hydrology of the area and particularly upon water availability. However, this determination shall not be required until hydrologic information on the general area prior to mining is made available from an appropriate federal or state agency. The permit shall not be approved until the information is available and is incorporated into the application.

(B) The costs of the following activities, which shall be performed by a qualified public or private laboratory or other public or private qualified entity designated by the Division of Environmental Quality shall be borne, upon written request of the small operator, by the division in accordance with rules issued by the commission: (i) The determination of the probable hydrologic consequences required by this subdivision (a)(3), including the engineering analysis and designs necessary for the determination; (ii) The development of cross-sections, maps, and plans of land to be affected by an application for a surface coal mining and reclamation permit which shall be prepared by or under the direction of a qualified registered professional engineer or geologist with assistance from experts in related fields such as land surveying and landscape architecture, showing pertinent elevation and location of test borings or core samplings and depicting the following information: (a) The nature and depth of the various strata of overburden; (b) The location of subsurface water, if encountered, and its quality; (c) The nature and thickness of any coal or rider seam above the coal seam to be mined; (d) The nature of the stratum immediately below the coal seam to be mined; (e) All mineral crop lines and the strike and dip of the coal to be mined, within the area of the land to be affected; (f) Existing or previous surface mining limits; (g) The location and extent of known workings of any underground mines, including mine openings to the surface; (h) The location of aquifers; (i) The estimated elevation of the water table; (j) The location of spoil, waste, or refuse areas and topsoil preservation areas; (k) The locations of all impoundments for waste or erosion control; (l) Any settling or water treatment facility; (m) Constructed or natural drainways and the location of any discharges to any surface body of water on the area of land to be affected or adjacent thereto; and (n) Profiles at appropriate cross-sections of the anticipated final surface configuration that will be achieved pursuant to the operator's proposed reclamation plan; (iii) The geologic drilling and a statement of the result of the test borings or core samplings from the permit area, including: (a) Logs of the drill holes; (b) The thickness of the coal seam found, and an analysis of the chemical properties of the coal; (c) The sulfur content of any coal seam; (d) Chemical analysis of potentially acid or toxic-forming sections of the overburden; and (e) Chemical analysis of the stratum lying immediately underneath the coal to be mined, except that the provisions of this subdivision (a)(3)(B)(iii) may be waived by the director with respect to the specific application by a written determination that such requirements are unnecessary; (iv) The collection of archeological information and any other historical information sufficient to prepare accurate maps to an appropriate scale clearly showing all man-made features and significant known archeological sites existing on the date of application, and the preparation of plans necessitated thereby; (v) Preblast surveys, as requested by a resident or owner of a man-made dwelling or structure within one-half (1/2) mile of any portion of the permitted area. The applicant or permittee shall conduct the preblast survey of such structures and submit the survey to the director and a copy to the resident or owner making the request; (vi) The collection of site-specific resource information and production of protection and enhancement plans for fish and wildlife habitats and other environmental values required by the director under this chapter; and (vii) The division shall provide or assume the cost of training small operators concerning the preparation of permit applications and compliance with the regulatory program and shall ensure that small operators are aware of the assistance available under this subdivision (a)(3).

(i) The determination of the probable hydrologic consequences required by this subdivision (a)(3), including the engineering analysis and designs necessary for the determination;

(ii) The development of cross-sections, maps, and plans of land to be affected by an application for a surface coal mining and reclamation permit which shall be prepared by or under the direction of a qualified registered professional engineer or geologist with assistance from experts in related fields such as land surveying and landscape architecture, showing pertinent elevation and location of test borings or core samplings and depicting the following information: (a) The nature and depth of the various strata of overburden; (b) The location of subsurface water, if encountered, and its quality; (c) The nature and thickness of any coal or rider seam above the coal seam to be mined; (d) The nature of the stratum immediately below the coal seam to be mined; (e) All mineral crop lines and the strike and dip of the coal to be mined, within the area of the land to be affected; (f) Existing or previous surface mining limits; (g) The location and extent of known workings of any underground mines, including mine openings to the surface; (h) The location of aquifers; (i) The estimated elevation of the water table; (j) The location of spoil, waste, or refuse areas and topsoil preservation areas; (k) The locations of all impoundments for waste or erosion control; (l) Any settling or water treatment facility; (m) Constructed or natural drainways and the location of any discharges to any surface body of water on the area of land to be affected or adjacent thereto; and (n) Profiles at appropriate cross-sections of the anticipated final surface configuration that will be achieved pursuant to the operator's proposed reclamation plan;

(a) The nature and depth of the various strata of overburden;

(b) The location of subsurface water, if encountered, and its quality;

(c) The nature and thickness of any coal or rider seam above the coal seam to be mined;

(d) The nature of the stratum immediately below the coal seam to be mined;

(e) All mineral crop lines and the strike and dip of the coal to be mined, within the area of the land to be affected;

(f) Existing or previous surface mining limits;

(g) The location and extent of known workings of any underground mines, including mine openings to the surface;

(h) The location of aquifers;

(i) The estimated elevation of the water table;

(j) The location of spoil, waste, or refuse areas and topsoil preservation areas;

(k) The locations of all impoundments for waste or erosion control;

(l) Any settling or water treatment facility;

(m) Constructed or natural drainways and the location of any discharges to any surface body of water on the area of land to be affected or adjacent thereto; and

(n) Profiles at appropriate cross-sections of the anticipated final surface configuration that will be achieved pursuant to the operator's proposed reclamation plan;

(iii) The geologic drilling and a statement of the result of the test borings or core samplings from the permit area, including: (a) Logs of the drill holes; (b) The thickness of the coal seam found, and an analysis of the chemical properties of the coal; (c) The sulfur content of any coal seam; (d) Chemical analysis of potentially acid or toxic-forming sections of the overburden; and (e) Chemical analysis of the stratum lying immediately underneath the coal to be mined, except that the provisions of this subdivision (a)(3)(B)(iii) may be waived by the director with respect to the specific application by a written determination that such requirements are unnecessary;

(a) Logs of the drill holes;

(b) The thickness of the coal seam found, and an analysis of the chemical properties of the coal;

(c) The sulfur content of any coal seam;

(d) Chemical analysis of potentially acid or toxic-forming sections of the overburden; and

(e) Chemical analysis of the stratum lying immediately underneath the coal to be mined, except that the provisions of this subdivision (a)(3)(B)(iii) may be waived by the director with respect to the specific application by a written determination that such requirements are unnecessary;

except that the provisions of this subdivision (a)(3)(B)(iii) may be waived by the director with respect to the specific application by a written determination that such requirements are unnecessary;

(iv) The collection of archeological information and any other historical information sufficient to prepare accurate maps to an appropriate scale clearly showing all man-made features and significant known archeological sites existing on the date of application, and the preparation of plans necessitated thereby;

(v) Preblast surveys, as requested by a resident or owner of a man-made dwelling or structure within one-half (1/2) mile of any portion of the permitted area. The applicant or permittee shall conduct the preblast survey of such structures and submit the survey to the director and a copy to the resident or owner making the request;

(vi) The collection of site-specific resource information and production of protection and enhancement plans for fish and wildlife habitats and other environmental values required by the director under this chapter; and

(vii) The division shall provide or assume the cost of training small operators concerning the preparation of permit applications and compliance with the regulatory program and shall ensure that small operators are aware of the assistance available under this subdivision (a)(3).

(C) A coal operator that has received assistance pursuant to this subdivision (a)(3) shall reimburse the division for the cost of the services rendered if the director finds that the operator's actual and attributed annual production of coal for all locations exceeds three hundred thousand (300,000) tons during the twelve (12) months immediately following the date on which the operator is issued the surface coal mining and reclamation permit.

(4) The rules shall provide that no initial or revised permit will be approved unless the application affirmatively demonstrates and the director finds in writing on the basis of the information set forth in the application or from information otherwise available which will be documented in the approval and made available to the applicants that: (A) The permit application is accurate and complete and that all the requirements of this chapter and the rules issued pursuant to this chapter have been complied with; (B) The applicant has demonstrated that reclamation as required by this chapter and the rules issued pursuant to this chapter can be accomplished under the reclamation plan contained in the permit application; (C) The assessment of the probable cumulative impact of all anticipated mining in the area on the hydrologic balance specified in subdivision (a)(3) of this section has been made by the director and the proposed operation thereof has been designed to prevent material damage to the hydrologic balance outside the permit area; (D) The area proposed to be mined is not included within an area designated unsuitable for surface coal mining pursuant to § 15-58-501 or is not within an area under study for the designation in an administrative proceeding commenced pursuant to §§ 15-58-207 and 15-58-208 ; (E) Any violation of this chapter or the rules issued pursuant to this chapter or any law, rule, or regulation of this state, the United States, or agencies of this state or the United States pertaining to air or water environmental protection incurred by the applicant in connection with any surface coal mining operation during the three-year period prior to the date of application has been corrected or is in the process of being corrected to the satisfaction of the director, department, or agency which has jurisdiction over the violation. No permit shall be issued to an applicant after a finding by the director after opportunity for hearing that the applicant, or the operator specified in the application, controls or has controlled mining operations with a demonstrated pattern of willful violations of this chapter or the rules issued pursuant to this chapter of a nature and duration with resulting irreparable damage to the environment as to indicate an intent not to comply with the provisions of this chapter or the rules issued pursuant to this chapter; (F) If the area proposed to be mined contains prime farmland, the operator has the technological capability to restore the mined area, within a reasonable time to equivalent or higher levels of yield as nonmined prime farmland in the surrounding area under equivalent levels of management and can meet the soil reconstruction standards established by the commission by rule; and (G) The prohibition of subdivision (a)(4)(E) of this section shall not apply to a permit application due to any violation resulting from an unanticipated event or condition at a surface coal mining operation on lands eligible for remining under a permit held by the person making the application. As used in this subdivision (a)(4)(G), "violation" means the same as described in subdivision (a)(4)(E) of this section.

(A) The permit application is accurate and complete and that all the requirements of this chapter and the rules issued pursuant to this chapter have been complied with;

(B) The applicant has demonstrated that reclamation as required by this chapter and the rules issued pursuant to this chapter can be accomplished under the reclamation plan contained in the permit application;

(C) The assessment of the probable cumulative impact of all anticipated mining in the area on the hydrologic balance specified in subdivision (a)(3) of this section has been made by the director and the proposed operation thereof has been designed to prevent material damage to the hydrologic balance outside the permit area;

(D) The area proposed to be mined is not included within an area designated unsuitable for surface coal mining pursuant to § 15-58-501 or is not within an area under study for the designation in an administrative proceeding commenced pursuant to §§ 15-58-207 and 15-58-208 ;

(E) Any violation of this chapter or the rules issued pursuant to this chapter or any law, rule, or regulation of this state, the United States, or agencies of this state or the United States pertaining to air or water environmental protection incurred by the applicant in connection with any surface coal mining operation during the three-year period prior to the date of application has been corrected or is in the process of being corrected to the satisfaction of the director, department, or agency which has jurisdiction over the violation. No permit shall be issued to an applicant after a finding by the director after opportunity for hearing that the applicant, or the operator specified in the application, controls or has controlled mining operations with a demonstrated pattern of willful violations of this chapter or the rules issued pursuant to this chapter of a nature and duration with resulting irreparable damage to the environment as to indicate an intent not to comply with the provisions of this chapter or the rules issued pursuant to this chapter;

(F) If the area proposed to be mined contains prime farmland, the operator has the technological capability to restore the mined area, within a reasonable time to equivalent or higher levels of yield as nonmined prime farmland in the surrounding area under equivalent levels of management and can meet the soil reconstruction standards established by the commission by rule; and

(G) The prohibition of subdivision (a)(4)(E) of this section shall not apply to a permit application due to any violation resulting from an unanticipated event or condition at a surface coal mining operation on lands eligible for remining under a permit held by the person making the application. As used in this subdivision (a)(4)(G), "violation" means the same as described in subdivision (a)(4)(E) of this section.

(5) The rules shall provide that all permits shall be issued for a term not to exceed five (5) years unless the applicant demonstrates that a specified longer term is reasonably needed to allow the applicant to obtain necessary financing for equipment and the opening of operation.

(6) The rules shall provide that any extensions to the area covered by the permit except incidental boundary revisions must be made by application for another permit.

(7) The rules shall provide that no transfer, assignment, or sale of the rights granted under any permit issued under this chapter shall be made without the written approval of the director. However, the commission may issue rules providing for a review of outstanding permits, and the director may, in accordance with the rules, and based upon written findings after notice and public hearing, require reasonable revisions or modifications of the permit during the term of the permit.

(b) The commission shall develop by rule procedures for coordinating the issuance of permits required by federal, state, and local agencies for surface coal mining operations.

(c) The commission shall issue rules to protect confidential information which is submitted to the division as part of a permit application or pursuant to the coal exploration requirements.

Amended by Act 2019, No. 315,§ 1212, eff. 7/24/2019.

Amended by Act 2019, No. 384,§ 10, eff. 7/24/2019.

Amended by Act 2019, No. 384,§ 9, eff. 7/24/2019.

Amended by Act 2019, No. 384,§ 8, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 3165, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3164, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3163, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3162, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 3161, eff. 7/1/2019.

Acts 1979, No. 134, § 13; 1979, No. 647, § 2; A.S.A. 1947, § 52-947; Acts 1993, No. 737, § 2; 1995, No. 500, §§ 3, 4; 1999, No. 1164, § 149.
Ark. Code Ann. § 15-4-2003 — AR Code / Title 15 / Chapter 4 / Subchapter 20 / Section 15-4-2003
Definitions
Status: in_force

As used in this subchapter: (1) "Application for a tax incentive" means the document required by the Film Office to begin the process for obtaining a tax incentive under this subchapter; (2) (A) "Below-the-line employees" means employees involved with the production of a motion picture production, including without limitation: (i) Casting assistants; (ii) Costume design; (iii) Gaffers; (iv) Grips; (v) Location managers; (vi) Production assistants; (vii) Set construction staff; and (viii) Set design staff. (B) "Below-the-line employees" does not include directors and producers; (3) (A) "Film and digital product" means video images or other visual media entertainment content. (B) "Film and digital product" includes without limitation: (i) Motion pictures; (ii) Documentaries; (iii) Long-form programs, specials, miniseries, series, music videos, and television programming; (iv) Interactive television; (v) Interactive games; (vi) Video games; (vii) Commercials; (viii) Digital media created primarily for distribution or exhibition to the general public; and (ix) A trailer, pilot, video teaser, or demo created primarily to stimulate the sale, marketing, promotion, or exploitation of future investment in either a product or a qualified production through any means and media in a digital media format, film, or videotape if the program meets all the underlying criteria of a qualified production; (4) "Film Office" means the division of the Arkansas Economic Development Commission charged with the responsibility of promoting and assisting the digital content industry in Arkansas in order to enhance Arkansas as a land of opportunity for digital and motion picture filmmaking; (5) "Financial institution" means any bank or savings and loan association in the state that carries Federal Deposit Insurance Corporation insurance; (6) (A) "Highly compensated individual" means an individual who directly or indirectly receives compensation in excess of five hundred thousand dollars ($500,000) for personal services with respect to a single production. (B) An individual receives compensation indirectly when a production company pays a personal service company or an employee-leasing company that pays the individual; (7) (A) "Postproduction" means a final stage in the production of digital content occurring after the action has been filmed or videotaped and involves editing and the addition of soundtracks. (B) "Postproduction" includes without limitation editing, music, soundtracks, special effects, and credits; (8) "Postproduction costs" means all expenditures associated with the postproduction phase of a state-certified production within the state; (9) (A) "Production" means the process of producing a type of entertainment content and includes film and digital product. (B) "Production" shall not include: (i) An ongoing program created primarily as news, weather, or financial market reports; (ii) A production containing any material or performance that is obscene; (iii) A production deemed an infomercial; or (iv) Sexually explicit productions as defined in 18 U.S.C. § 2257 , as it existed on January 1, 2009; (10) "Production company" means a corporation, partnership, limited liability company, or other business entity engaged in the business of producing qualified productions and qualified by the Secretary of State to engage in business in the state; (11) (A) "Qualified production costs" means costs associated with the development, preproduction, production, or postproduction of a qualified production within the state. (B) "Qualified production costs" includes costs associated with original music compositions produced by an Arkansas resident to be used as incidental music, the score, or the soundtrack in film or video games. (C) "Qualified production costs" includes the cost to option or purchase intellectual property, including without limitation books, scripts, music, or trademarks relating to the development or purchase of a script, screenplay, or format if: (i) The intellectual property was produced primarily in Arkansas or the creator of the intellectual property is a resident of Arkansas; (ii) At least seventy-five percent (75%) of the subsequent film or digital content is produced in Arkansas; and (iii) The production expenses or costs for the optioning or purchase are less than twenty-five percent (25%) of the production expenses or costs incurred in Arkansas. The expenses or costs include all expenditures associated with the optioning or purchase of intellectual property, including option money, agent fees, and attorney's fees relating to the transaction but do not include deferrals, deferments, royalties, profit participation, or recourse or nonrecourse loans that the eligible production company may negotiate in order to obtain the rights to the intellectual property. (D) "Qualified production costs" does not include: (i) The optioning or purchase of intellectual property that does not comply with the provisions of subdivision (9)(A) of this section; (ii) Media buys, promotional events, or gifts or public relations associated with the promotion or marketing of any qualified production; (iii) Deferred, leveraged, or profit participation costs relating to any and all personnel associated with any and all aspects of the production, including without limitation producer fees, director fees, talent fees, and writer fees; and (iv) Amounts paid to persons or businesses as a result of their participation in profits from the exploitation of the qualified production; (12) "Resident" means natural persons and includes, for the purpose of determining eligibility for the tax credits provided by this subchapter, a person domiciled in Arkansas and any other person who maintains a permanent residence within the state and spends in the aggregate at least six (6) months of the taxable year within the state; (13) "State-certified production" means a qualified production produced by an eligible production company that is: (A) In compliance with rules promulgated under this subchapter; (B) Authorized by the Film Office to conduct business in this state; and (C) Approved by the Director of the Arkansas Economic Development Commission as qualifying for a discretionary production tax incentive under this subchapter; (14) "Tax incentive" means a rebate under § 15-4-2008 or a tax credit under § 15-4-2012 ; (15) "Veteran" means an individual who: (A) Was honorably discharged from a tour of active duty, other than active duty for training only, with the United States Armed Forces; or (B) Has served honorably in the National Guard or reserve forces of the United States Armed Forces for at least six (6) years, regardless of whether the individual has been discharged; and (16) "Veteran-owned small business" means a business: (A) With profits of less than one million dollars ($1,000,000); (B) In which at least one (1) veteran owns more than fifty percent (50%) of the business; and (C) That has its principal place of business or its headquarters in Arkansas. Amended by Act 2023, No. 204,§ 1, eff. 8/1/2023. Amended by Act 2021, No. 797,§ 1, eff. 7/28/2021. Amended by Act 2021, No. 474,§ 1, eff. 7/28/2021. Amended by Act 2019, No. 367,§ 1, eff. 7/24/2019. Amended by Act 2013, No. 496,§ 6, eff. 8/16/2013. Amended by Act 2013, No. 496,§ 5, eff. 8/16/2013. Amended by Act 2013, No. 496,§ 4, eff. 8/16/2013. Amended by Act 2013, No. 496,§ 3, eff. 8/16/2013. Amended by Act 2013, No. 496,§ 2, eff. 8/16/2013. Amended by Act 2013, No. 496,§ 1, eff. 8/16/2013. Acts 1997, No. 919, § 3; 2009, No. 816, § 1.

As used in this subchapter:

(1) "Application for a tax incentive" means the document required by the Film Office to begin the process for obtaining a tax incentive under this subchapter;

(2) (A) "Below-the-line employees" means employees involved with the production of a motion picture production, including without limitation: (i) Casting assistants; (ii) Costume design; (iii) Gaffers; (iv) Grips; (v) Location managers; (vi) Production assistants; (vii) Set construction staff; and (viii) Set design staff. (B) "Below-the-line employees" does not include directors and producers;

(A) "Below-the-line employees" means employees involved with the production of a motion picture production, including without limitation: (i) Casting assistants; (ii) Costume design; (iii) Gaffers; (iv) Grips; (v) Location managers; (vi) Production assistants; (vii) Set construction staff; and (viii) Set design staff.

(i) Casting assistants;

(ii) Costume design;

(iii) Gaffers;

(iv) Grips;

(v) Location managers;

(vi) Production assistants;

(vii) Set construction staff; and

(viii) Set design staff.

(B) "Below-the-line employees" does not include directors and producers;

(3) (A) "Film and digital product" means video images or other visual media entertainment content. (B) "Film and digital product" includes without limitation: (i) Motion pictures; (ii) Documentaries; (iii) Long-form programs, specials, miniseries, series, music videos, and television programming; (iv) Interactive television; (v) Interactive games; (vi) Video games; (vii) Commercials; (viii) Digital media created primarily for distribution or exhibition to the general public; and (ix) A trailer, pilot, video teaser, or demo created primarily to stimulate the sale, marketing, promotion, or exploitation of future investment in either a product or a qualified production through any means and media in a digital media format, film, or videotape if the program meets all the underlying criteria of a qualified production;

(A) "Film and digital product" means video images or other visual media entertainment content.

(B) "Film and digital product" includes without limitation: (i) Motion pictures; (ii) Documentaries; (iii) Long-form programs, specials, miniseries, series, music videos, and television programming; (iv) Interactive television; (v) Interactive games; (vi) Video games; (vii) Commercials; (viii) Digital media created primarily for distribution or exhibition to the general public; and (ix) A trailer, pilot, video teaser, or demo created primarily to stimulate the sale, marketing, promotion, or exploitation of future investment in either a product or a qualified production through any means and media in a digital media format, film, or videotape if the program meets all the underlying criteria of a qualified production;

(i) Motion pictures;

(ii) Documentaries;

(iii) Long-form programs, specials, miniseries, series, music videos, and television programming;

(iv) Interactive television;

(v) Interactive games;

(vi) Video games;

(vii) Commercials;

(viii) Digital media created primarily for distribution or exhibition to the general public; and

(ix) A trailer, pilot, video teaser, or demo created primarily to stimulate the sale, marketing, promotion, or exploitation of future investment in either a product or a qualified production through any means and media in a digital media format, film, or videotape if the program meets all the underlying criteria of a qualified production;

(4) "Film Office" means the division of the Arkansas Economic Development Commission charged with the responsibility of promoting and assisting the digital content industry in Arkansas in order to enhance Arkansas as a land of opportunity for digital and motion picture filmmaking;

(5) "Financial institution" means any bank or savings and loan association in the state that carries Federal Deposit Insurance Corporation insurance;

(6) (A) "Highly compensated individual" means an individual who directly or indirectly receives compensation in excess of five hundred thousand dollars ($500,000) for personal services with respect to a single production. (B) An individual receives compensation indirectly when a production company pays a personal service company or an employee-leasing company that pays the individual;

(A) "Highly compensated individual" means an individual who directly or indirectly receives compensation in excess of five hundred thousand dollars ($500,000) for personal services with respect to a single production.

(B) An individual receives compensation indirectly when a production company pays a personal service company or an employee-leasing company that pays the individual;

(7) (A) "Postproduction" means a final stage in the production of digital content occurring after the action has been filmed or videotaped and involves editing and the addition of soundtracks. (B) "Postproduction" includes without limitation editing, music, soundtracks, special effects, and credits;

(A) "Postproduction" means a final stage in the production of digital content occurring after the action has been filmed or videotaped and involves editing and the addition of soundtracks.

(B) "Postproduction" includes without limitation editing, music, soundtracks, special effects, and credits;

(8) "Postproduction costs" means all expenditures associated with the postproduction phase of a state-certified production within the state;

(9) (A) "Production" means the process of producing a type of entertainment content and includes film and digital product. (B) "Production" shall not include: (i) An ongoing program created primarily as news, weather, or financial market reports; (ii) A production containing any material or performance that is obscene; (iii) A production deemed an infomercial; or (iv) Sexually explicit productions as defined in 18 U.S.C. § 2257 , as it existed on January 1, 2009;

(A) "Production" means the process of producing a type of entertainment content and includes film and digital product.

(B) "Production" shall not include: (i) An ongoing program created primarily as news, weather, or financial market reports; (ii) A production containing any material or performance that is obscene; (iii) A production deemed an infomercial; or (iv) Sexually explicit productions as defined in 18 U.S.C. § 2257 , as it existed on January 1, 2009;

(i) An ongoing program created primarily as news, weather, or financial market reports;

(ii) A production containing any material or performance that is obscene;

(iii) A production deemed an infomercial; or

(iv) Sexually explicit productions as defined in 18 U.S.C. § 2257 , as it existed on January 1, 2009;

(10) "Production company" means a corporation, partnership, limited liability company, or other business entity engaged in the business of producing qualified productions and qualified by the Secretary of State to engage in business in the state;

(11) (A) "Qualified production costs" means costs associated with the development, preproduction, production, or postproduction of a qualified production within the state. (B) "Qualified production costs" includes costs associated with original music compositions produced by an Arkansas resident to be used as incidental music, the score, or the soundtrack in film or video games. (C) "Qualified production costs" includes the cost to option or purchase intellectual property, including without limitation books, scripts, music, or trademarks relating to the development or purchase of a script, screenplay, or format if: (i) The intellectual property was produced primarily in Arkansas or the creator of the intellectual property is a resident of Arkansas; (ii) At least seventy-five percent (75%) of the subsequent film or digital content is produced in Arkansas; and (iii) The production expenses or costs for the optioning or purchase are less than twenty-five percent (25%) of the production expenses or costs incurred in Arkansas. The expenses or costs include all expenditures associated with the optioning or purchase of intellectual property, including option money, agent fees, and attorney's fees relating to the transaction but do not include deferrals, deferments, royalties, profit participation, or recourse or nonrecourse loans that the eligible production company may negotiate in order to obtain the rights to the intellectual property. (D) "Qualified production costs" does not include: (i) The optioning or purchase of intellectual property that does not comply with the provisions of subdivision (9)(A) of this section; (ii) Media buys, promotional events, or gifts or public relations associated with the promotion or marketing of any qualified production; (iii) Deferred, leveraged, or profit participation costs relating to any and all personnel associated with any and all aspects of the production, including without limitation producer fees, director fees, talent fees, and writer fees; and (iv) Amounts paid to persons or businesses as a result of their participation in profits from the exploitation of the qualified production;

(A) "Qualified production costs" means costs associated with the development, preproduction, production, or postproduction of a qualified production within the state.

(B) "Qualified production costs" includes costs associated with original music compositions produced by an Arkansas resident to be used as incidental music, the score, or the soundtrack in film or video games.

(C) "Qualified production costs" includes the cost to option or purchase intellectual property, including without limitation books, scripts, music, or trademarks relating to the development or purchase of a script, screenplay, or format if: (i) The intellectual property was produced primarily in Arkansas or the creator of the intellectual property is a resident of Arkansas; (ii) At least seventy-five percent (75%) of the subsequent film or digital content is produced in Arkansas; and (iii) The production expenses or costs for the optioning or purchase are less than twenty-five percent (25%) of the production expenses or costs incurred in Arkansas. The expenses or costs include all expenditures associated with the optioning or purchase of intellectual property, including option money, agent fees, and attorney's fees relating to the transaction but do not include deferrals, deferments, royalties, profit participation, or recourse or nonrecourse loans that the eligible production company may negotiate in order to obtain the rights to the intellectual property.

(i) The intellectual property was produced primarily in Arkansas or the creator of the intellectual property is a resident of Arkansas;

(ii) At least seventy-five percent (75%) of the subsequent film or digital content is produced in Arkansas; and

(iii) The production expenses or costs for the optioning or purchase are less than twenty-five percent (25%) of the production expenses or costs incurred in Arkansas. The expenses or costs include all expenditures associated with the optioning or purchase of intellectual property, including option money, agent fees, and attorney's fees relating to the transaction but do not include deferrals, deferments, royalties, profit participation, or recourse or nonrecourse loans that the eligible production company may negotiate in order to obtain the rights to the intellectual property.

(D) "Qualified production costs" does not include: (i) The optioning or purchase of intellectual property that does not comply with the provisions of subdivision (9)(A) of this section; (ii) Media buys, promotional events, or gifts or public relations associated with the promotion or marketing of any qualified production; (iii) Deferred, leveraged, or profit participation costs relating to any and all personnel associated with any and all aspects of the production, including without limitation producer fees, director fees, talent fees, and writer fees; and (iv) Amounts paid to persons or businesses as a result of their participation in profits from the exploitation of the qualified production;

(i) The optioning or purchase of intellectual property that does not comply with the provisions of subdivision (9)(A) of this section;

(ii) Media buys, promotional events, or gifts or public relations associated with the promotion or marketing of any qualified production;

(iii) Deferred, leveraged, or profit participation costs relating to any and all personnel associated with any and all aspects of the production, including without limitation producer fees, director fees, talent fees, and writer fees; and

(iv) Amounts paid to persons or businesses as a result of their participation in profits from the exploitation of the qualified production;

(12) "Resident" means natural persons and includes, for the purpose of determining eligibility for the tax credits provided by this subchapter, a person domiciled in Arkansas and any other person who maintains a permanent residence within the state and spends in the aggregate at least six (6) months of the taxable year within the state;

(13) "State-certified production" means a qualified production produced by an eligible production company that is: (A) In compliance with rules promulgated under this subchapter; (B) Authorized by the Film Office to conduct business in this state; and (C) Approved by the Director of the Arkansas Economic Development Commission as qualifying for a discretionary production tax incentive under this subchapter;

(A) In compliance with rules promulgated under this subchapter;

(B) Authorized by the Film Office to conduct business in this state; and

(C) Approved by the Director of the Arkansas Economic Development Commission as qualifying for a discretionary production tax incentive under this subchapter;

(14) "Tax incentive" means a rebate under § 15-4-2008 or a tax credit under § 15-4-2012 ;

(15) "Veteran" means an individual who: (A) Was honorably discharged from a tour of active duty, other than active duty for training only, with the United States Armed Forces; or (B) Has served honorably in the National Guard or reserve forces of the United States Armed Forces for at least six (6) years, regardless of whether the individual has been discharged; and

(A) Was honorably discharged from a tour of active duty, other than active duty for training only, with the United States Armed Forces; or

(B) Has served honorably in the National Guard or reserve forces of the United States Armed Forces for at least six (6) years, regardless of whether the individual has been discharged; and

(16) "Veteran-owned small business" means a business: (A) With profits of less than one million dollars ($1,000,000); (B) In which at least one (1) veteran owns more than fifty percent (50%) of the business; and (C) That has its principal place of business or its headquarters in Arkansas.

(A) With profits of less than one million dollars ($1,000,000);

(B) In which at least one (1) veteran owns more than fifty percent (50%) of the business; and

(C) That has its principal place of business or its headquarters in Arkansas.

Amended by Act 2023, No. 204,§ 1, eff. 8/1/2023.

Amended by Act 2021, No. 797,§ 1, eff. 7/28/2021.

Amended by Act 2021, No. 474,§ 1, eff. 7/28/2021.

Amended by Act 2019, No. 367,§ 1, eff. 7/24/2019.

Amended by Act 2013, No. 496,§ 6, eff. 8/16/2013.

Amended by Act 2013, No. 496,§ 5, eff. 8/16/2013.

Amended by Act 2013, No. 496,§ 4, eff. 8/16/2013.

Amended by Act 2013, No. 496,§ 3, eff. 8/16/2013.

Amended by Act 2013, No. 496,§ 2, eff. 8/16/2013.

Amended by Act 2013, No. 496,§ 1, eff. 8/16/2013.

Acts 1997, No. 919, § 3; 2009, No. 816, § 1.
Ark. Code Ann. § 15-4-3206 — AR Code / Title 15 / Chapter 4 / Subchapter 32 / Section 15-4-3206
Compliance time period - Audit requirements
Status: in_force

(a) (1) The Amendment 82 agreement shall specify a time period in which the sponsor must comply with the terms and conditions specified in the Amendment 82 agreement. (2) Except as provided in subsection (b) of this section, the time period shall not exceed four (4) years from the date of enactment of related legislation under § 15-4-3203(j) . (3) If the sponsor does not comply with the applicable time period, then the penalty provisions set forth in the Amendment 82 agreement and under § 15-4-3203(j) shall apply. (b) (1) (A) The sponsor may request a one-year extension of the time period specified in the Amendment 82 agreement by submitting to the Director of the Arkansas Economic Development Commission a written request with an explanation as to why the extension is necessary. (B) The request shall be submitted at least ninety (90) days before the expiration of the time period specified in the Amendment 82 agreement. (2) (A) Upon receipt of a request to extend the applicable time period, the director shall immediately notify the Secretary of the Department of Commerce, the Chief Fiscal Officer of the State, and the Governor. (B) The director, the Secretary of the Department of Commerce, and the Chief Fiscal Officer of the State may approve a request for a one-year extension upon a determination that there is a valid economic reason for granting the extension. (3) The sponsor shall be granted not more than three (3) one-year extensions of the applicable time period. (c) (1) The sponsor shall maintain and make available records pertaining to items contained in the terms and agreements of the Amendment 82 agreement for annual audit by the Chief Fiscal Officer of the State and upon request no more often than annually by the Office of Economic and Tax Policy of the Bureau of Legislative Research or a person or entity retained by the office. (2) The Arkansas Tax Procedure Act, § 26-18-101 et seq., shall apply to records maintained under this subsection and any audits conducted of the records, including any audit conducted through the office. (3) (A) Records obtained or reviewed by the office under this section: (i) Shall be considered working papers of the President Pro Tempore of the Senate and the Speaker of the House of Representatives under § 25-19-105(b)(7) and shall not be open to inspection and copying by any citizen of the State of Arkansas; and (ii) Are specifically exempt from the requirements of § 25-19-105(a) . (B) However, a report of the audit shall be presented to the Legislative Council with respect to the status of the applicable qualified Amendment 82 project that details the sponsor's compliance with the provisions of the Amendment 82 agreement. Amended by Act 2019, No. 910,§ 424, eff. 7/1/2019. Acts 2005, No. 1981, § 1; 2011, No. 1047, § 5.

(a) (1) The Amendment 82 agreement shall specify a time period in which the sponsor must comply with the terms and conditions specified in the Amendment 82 agreement. (2) Except as provided in subsection (b) of this section, the time period shall not exceed four (4) years from the date of enactment of related legislation under § 15-4-3203(j) . (3) If the sponsor does not comply with the applicable time period, then the penalty provisions set forth in the Amendment 82 agreement and under § 15-4-3203(j) shall apply.

(1) The Amendment 82 agreement shall specify a time period in which the sponsor must comply with the terms and conditions specified in the Amendment 82 agreement.

(2) Except as provided in subsection (b) of this section, the time period shall not exceed four (4) years from the date of enactment of related legislation under § 15-4-3203(j) .

(3) If the sponsor does not comply with the applicable time period, then the penalty provisions set forth in the Amendment 82 agreement and under § 15-4-3203(j) shall apply.

(b) (1) (A) The sponsor may request a one-year extension of the time period specified in the Amendment 82 agreement by submitting to the Director of the Arkansas Economic Development Commission a written request with an explanation as to why the extension is necessary. (B) The request shall be submitted at least ninety (90) days before the expiration of the time period specified in the Amendment 82 agreement. (2) (A) Upon receipt of a request to extend the applicable time period, the director shall immediately notify the Secretary of the Department of Commerce, the Chief Fiscal Officer of the State, and the Governor. (B) The director, the Secretary of the Department of Commerce, and the Chief Fiscal Officer of the State may approve a request for a one-year extension upon a determination that there is a valid economic reason for granting the extension. (3) The sponsor shall be granted not more than three (3) one-year extensions of the applicable time period.

(1) (A) The sponsor may request a one-year extension of the time period specified in the Amendment 82 agreement by submitting to the Director of the Arkansas Economic Development Commission a written request with an explanation as to why the extension is necessary. (B) The request shall be submitted at least ninety (90) days before the expiration of the time period specified in the Amendment 82 agreement.

(A) The sponsor may request a one-year extension of the time period specified in the Amendment 82 agreement by submitting to the Director of the Arkansas Economic Development Commission a written request with an explanation as to why the extension is necessary.

(B) The request shall be submitted at least ninety (90) days before the expiration of the time period specified in the Amendment 82 agreement.

(2) (A) Upon receipt of a request to extend the applicable time period, the director shall immediately notify the Secretary of the Department of Commerce, the Chief Fiscal Officer of the State, and the Governor. (B) The director, the Secretary of the Department of Commerce, and the Chief Fiscal Officer of the State may approve a request for a one-year extension upon a determination that there is a valid economic reason for granting the extension.

(A) Upon receipt of a request to extend the applicable time period, the director shall immediately notify the Secretary of the Department of Commerce, the Chief Fiscal Officer of the State, and the Governor.

(B) The director, the Secretary of the Department of Commerce, and the Chief Fiscal Officer of the State may approve a request for a one-year extension upon a determination that there is a valid economic reason for granting the extension.

(3) The sponsor shall be granted not more than three (3) one-year extensions of the applicable time period.

(c) (1) The sponsor shall maintain and make available records pertaining to items contained in the terms and agreements of the Amendment 82 agreement for annual audit by the Chief Fiscal Officer of the State and upon request no more often than annually by the Office of Economic and Tax Policy of the Bureau of Legislative Research or a person or entity retained by the office. (2) The Arkansas Tax Procedure Act, § 26-18-101 et seq., shall apply to records maintained under this subsection and any audits conducted of the records, including any audit conducted through the office. (3) (A) Records obtained or reviewed by the office under this section: (i) Shall be considered working papers of the President Pro Tempore of the Senate and the Speaker of the House of Representatives under § 25-19-105(b)(7) and shall not be open to inspection and copying by any citizen of the State of Arkansas; and (ii) Are specifically exempt from the requirements of § 25-19-105(a) . (B) However, a report of the audit shall be presented to the Legislative Council with respect to the status of the applicable qualified Amendment 82 project that details the sponsor's compliance with the provisions of the Amendment 82 agreement.

(1) The sponsor shall maintain and make available records pertaining to items contained in the terms and agreements of the Amendment 82 agreement for annual audit by the Chief Fiscal Officer of the State and upon request no more often than annually by the Office of Economic and Tax Policy of the Bureau of Legislative Research or a person or entity retained by the office.

(2) The Arkansas Tax Procedure Act, § 26-18-101 et seq., shall apply to records maintained under this subsection and any audits conducted of the records, including any audit conducted through the office.

(3) (A) Records obtained or reviewed by the office under this section: (i) Shall be considered working papers of the President Pro Tempore of the Senate and the Speaker of the House of Representatives under § 25-19-105(b)(7) and shall not be open to inspection and copying by any citizen of the State of Arkansas; and (ii) Are specifically exempt from the requirements of § 25-19-105(a) . (B) However, a report of the audit shall be presented to the Legislative Council with respect to the status of the applicable qualified Amendment 82 project that details the sponsor's compliance with the provisions of the Amendment 82 agreement.

(A) Records obtained or reviewed by the office under this section: (i) Shall be considered working papers of the President Pro Tempore of the Senate and the Speaker of the House of Representatives under § 25-19-105(b)(7) and shall not be open to inspection and copying by any citizen of the State of Arkansas; and (ii) Are specifically exempt from the requirements of § 25-19-105(a) .

(i) Shall be considered working papers of the President Pro Tempore of the Senate and the Speaker of the House of Representatives under § 25-19-105(b)(7) and shall not be open to inspection and copying by any citizen of the State of Arkansas; and

(ii) Are specifically exempt from the requirements of § 25-19-105(a) .

(B) However, a report of the audit shall be presented to the Legislative Council with respect to the status of the applicable qualified Amendment 82 project that details the sponsor's compliance with the provisions of the Amendment 82 agreement.

Amended by Act 2019, No. 910,§ 424, eff. 7/1/2019.

Acts 2005, No. 1981, § 1; 2011, No. 1047, § 5.
Ark. Code Ann. § 15-74-701 — AR Code / Title 15 / Chapter 74 / Subchapter 7 / Section 15-74-701
Penalty
Status: in_force

Any person willfully or maliciously violating any of the provisions of this subchapter shall be deemed guilty of a misdemeanor and upon conviction shall be fined in any sum of not less than one hundred dollars ($100) nor more than five hundred dollars ($500). Acts 1929, No. 222, § 7; A.S.A. 1947, § 53-515.

Any person willfully or maliciously violating any of the provisions of this subchapter shall be deemed guilty of a misdemeanor and upon conviction shall be fined in any sum of not less than one hundred dollars ($100) nor more than five hundred dollars ($500).

Acts 1929, No. 222, § 7; A.S.A. 1947, § 53-515.
Ark. Code Ann. § 15-4-2801 — AR Code / Title 15 / Chapter 4 / Subchapter 28 / Section 15-4-2801
Title
Status: in_force

This subchapter shall be known and may be cited as the "Biodiesel Incentive Act". Acts 2003, No. 1287, § 1.

This subchapter shall be known and may be cited as the "Biodiesel Incentive Act".

Acts 2003, No. 1287, § 1.
Ark. Code Ann. § 15-4-1810 — AR Code / Title 15 / Chapter 4 / Subchapter 18 / Section 15-4-1810
Suspension of local tax
Status: in_force

Any state agency or political subdivision entering into an agreement pursuant to this subchapter may provide for suspension, in whole or in part, of the collection of any tax voted for payment of its general obligation bonds issued in accordance with an agreement under this subchapter in any year when money derived from state assistance under this subchapter or from other sources is available for payment of all or a portion of the debt service on the bonds. Acts 1993, No. 1165, § 13.

Any state agency or political subdivision entering into an agreement pursuant to this subchapter may provide for suspension, in whole or in part, of the collection of any tax voted for payment of its general obligation bonds issued in accordance with an agreement under this subchapter in any year when money derived from state assistance under this subchapter or from other sources is available for payment of all or a portion of the debt service on the bonds.

Acts 1993, No. 1165, § 13.
Ark. Code Ann. § 15-22-303 — AR Code / Title 15 / Chapter 22 / Subchapter 3 / Section 15-22-303
Out-of-state transportation and use of water
Status: in_force

(a) The State of Arkansas has long recognized the importance of the conservation of the waters within this state and the necessity to maintain adequate water supplies to meet the state's present and future water requirements. The state also recognizes that under appropriate conditions, out-of-state transportation and use of its waters is not in conflict with the public welfare of its citizens or the conservation of its waters. (b) Any person or entity desiring to withdraw water from any water source within this state and transport it for use outside the state shall so notify the Arkansas Natural Resources Commission. The commission shall research the request and recommend to the General Assembly at its next regular session whether the transfer would be in the public interest of the citizens of this state. (c) In arriving at its conclusion, the commission shall consider, among other things, the following factors: (1) The supply of water available in the State of Arkansas; (2) The present and future water demands of water users in this state; (3) Whether there are water shortages within the state; (4) Whether the water that is the subject of the proposed transfer could feasibly be transported to alleviate water shortages within this state; (5) The supply and sources of water available to the applicant in the state where the applicant intends to use the water; and (6) The demands placed upon the applicant's supply in the state where the applicant intends to use the water. (d) No water may be stored, withdrawn, or diverted for use outside the State of Arkansas unless approved by the General Assembly and by interstate compact under the provisions of § 15-20-207 . However, this prohibition does not apply to marketers of bottled water. Acts 1985, No. 1051, § 4; A.S.A. 1947, § 9-130.

(a) The State of Arkansas has long recognized the importance of the conservation of the waters within this state and the necessity to maintain adequate water supplies to meet the state's present and future water requirements. The state also recognizes that under appropriate conditions, out-of-state transportation and use of its waters is not in conflict with the public welfare of its citizens or the conservation of its waters.

(b) Any person or entity desiring to withdraw water from any water source within this state and transport it for use outside the state shall so notify the Arkansas Natural Resources Commission. The commission shall research the request and recommend to the General Assembly at its next regular session whether the transfer would be in the public interest of the citizens of this state.

(c) In arriving at its conclusion, the commission shall consider, among other things, the following factors: (1) The supply of water available in the State of Arkansas; (2) The present and future water demands of water users in this state; (3) Whether there are water shortages within the state; (4) Whether the water that is the subject of the proposed transfer could feasibly be transported to alleviate water shortages within this state; (5) The supply and sources of water available to the applicant in the state where the applicant intends to use the water; and (6) The demands placed upon the applicant's supply in the state where the applicant intends to use the water.

(1) The supply of water available in the State of Arkansas;

(2) The present and future water demands of water users in this state;

(3) Whether there are water shortages within the state;

(4) Whether the water that is the subject of the proposed transfer could feasibly be transported to alleviate water shortages within this state;

(5) The supply and sources of water available to the applicant in the state where the applicant intends to use the water; and

(6) The demands placed upon the applicant's supply in the state where the applicant intends to use the water.

(d) No water may be stored, withdrawn, or diverted for use outside the State of Arkansas unless approved by the General Assembly and by interstate compact under the provisions of § 15-20-207 . However, this prohibition does not apply to marketers of bottled water.

Acts 1985, No. 1051, § 4; A.S.A. 1947, § 9-130.
Ark. Code Ann. § 15-4-3604 — AR Code / Title 15 / Chapter 4 / Subchapter 36 / Section 15-4-3604
Transferability
Status: in_force

(a) A tax credit claimed under this subchapter shall not be refundable or saleable on the open market. (b) (1) A tax credit earned by a corporation, limited liability company, association, partnership, or other business entity may be allocated to the partners, members, or shareholders of the corporation, limited liability company, association, partnership, or other business entity for their direct use in accordance with any agreement among the partners, members, or shareholders. (2) An allocation under subdivision (b)(1) of this section: (A) May occur after the issuance of a qualified equity investment; and (B) Is not a sale for purposes of this subchapter. Added by Act 2013, No. 1474,§ 1, eff. 4/22/2013.

(a) A tax credit claimed under this subchapter shall not be refundable or saleable on the open market.

(b) (1) A tax credit earned by a corporation, limited liability company, association, partnership, or other business entity may be allocated to the partners, members, or shareholders of the corporation, limited liability company, association, partnership, or other business entity for their direct use in accordance with any agreement among the partners, members, or shareholders. (2) An allocation under subdivision (b)(1) of this section: (A) May occur after the issuance of a qualified equity investment; and (B) Is not a sale for purposes of this subchapter.

(1) A tax credit earned by a corporation, limited liability company, association, partnership, or other business entity may be allocated to the partners, members, or shareholders of the corporation, limited liability company, association, partnership, or other business entity for their direct use in accordance with any agreement among the partners, members, or shareholders.

(2) An allocation under subdivision (b)(1) of this section: (A) May occur after the issuance of a qualified equity investment; and (B) Is not a sale for purposes of this subchapter.

(A) May occur after the issuance of a qualified equity investment; and

(B) Is not a sale for purposes of this subchapter.

Added by Act 2013, No. 1474,§ 1, eff. 4/22/2013.
Ark. Code Ann. § 15-58-506 — AR Code / Title 15 / Chapter 58 / Subchapter 5 / Section 15-58-506
Permit renewal
Status: in_force

(a) Any valid permit issued pursuant to this chapter shall carry with it the right to successive renewal upon expiration with respect to areas within the boundaries of the existing permit. The holders of the permit may apply for renewal, and renewal shall be issued unless the opponents of renewal have established, and the Arkansas Pollution Control and Ecology Commission finds in writing, that: (1) The terms and conditions of the existing permit are not being satisfactorily met; (2) The present surface coal mining and reclamation operation is not in compliance with the environmental protection standards of this chapter and the rules issued pursuant to this chapter; (3) The renewal requested substantially jeopardizes the operator's continuing responsibility on existing permit areas; (4) The operator has not provided evidence that the performance bond in effect for the operation will continue in full force and effect for any renewal requested in such application as well as any additional bond the regulatory authority might require pursuant to § 15-58-509 ; or (5) Any additional revised or updated information required by the regulatory authority has not been provided. Prior to the approval of any renewal of permit, the commission shall provide notice to the appropriate public authorities. (b) If an application for renewal of a valid permit includes a proposal to extend the mining operation beyond the boundaries authorized in the existing permit, the portion of the application for renewal of a valid permit which addresses any new land areas shall be subject to the full standards applicable to new applications under this chapter. (c) Any permit renewal shall be for a term not to exceed the period of the original permit established by this chapter. Application for the permit renewal shall be made at least one hundred twenty (120) days prior to the expiration of the valid permit. Amended by Act 2019, No. 315,§ 1215, eff. 7/24/2019. Acts 1979, No. 134, § 13; 1979, No. 647, § 2; A.S.A. 1947, § 52-947.

(a) Any valid permit issued pursuant to this chapter shall carry with it the right to successive renewal upon expiration with respect to areas within the boundaries of the existing permit. The holders of the permit may apply for renewal, and renewal shall be issued unless the opponents of renewal have established, and the Arkansas Pollution Control and Ecology Commission finds in writing, that: (1) The terms and conditions of the existing permit are not being satisfactorily met; (2) The present surface coal mining and reclamation operation is not in compliance with the environmental protection standards of this chapter and the rules issued pursuant to this chapter; (3) The renewal requested substantially jeopardizes the operator's continuing responsibility on existing permit areas; (4) The operator has not provided evidence that the performance bond in effect for the operation will continue in full force and effect for any renewal requested in such application as well as any additional bond the regulatory authority might require pursuant to § 15-58-509 ; or (5) Any additional revised or updated information required by the regulatory authority has not been provided. Prior to the approval of any renewal of permit, the commission shall provide notice to the appropriate public authorities.

(1) The terms and conditions of the existing permit are not being satisfactorily met;

(2) The present surface coal mining and reclamation operation is not in compliance with the environmental protection standards of this chapter and the rules issued pursuant to this chapter;

(3) The renewal requested substantially jeopardizes the operator's continuing responsibility on existing permit areas;

(4) The operator has not provided evidence that the performance bond in effect for the operation will continue in full force and effect for any renewal requested in such application as well as any additional bond the regulatory authority might require pursuant to § 15-58-509 ; or

(5) Any additional revised or updated information required by the regulatory authority has not been provided. Prior to the approval of any renewal of permit, the commission shall provide notice to the appropriate public authorities.

(b) If an application for renewal of a valid permit includes a proposal to extend the mining operation beyond the boundaries authorized in the existing permit, the portion of the application for renewal of a valid permit which addresses any new land areas shall be subject to the full standards applicable to new applications under this chapter.

(c) Any permit renewal shall be for a term not to exceed the period of the original permit established by this chapter. Application for the permit renewal shall be made at least one hundred twenty (120) days prior to the expiration of the valid permit.

Amended by Act 2019, No. 315,§ 1215, eff. 7/24/2019.

Acts 1979, No. 134, § 13; 1979, No. 647, § 2; A.S.A. 1947, § 52-947.
Ark. Code Ann. § 15-72-407 — AR Code / Title 15 / Chapter 72 / Subchapter 4 / Section 15-72-407
Other causes of action
Status: in_force

Nothing in this subchapter shall deny or abridge any cause of action a royalty owner, a lien holder, or any other claimant may have because of the forfeiture of the illegal oil, illegal gas, or illegal product, against the person whose act resulted in the forfeiture. Acts 1939, No. 105, § 24; A.S.A. 1947, § 53-124.

Nothing in this subchapter shall deny or abridge any cause of action a royalty owner, a lien holder, or any other claimant may have because of the forfeiture of the illegal oil, illegal gas, or illegal product, against the person whose act resulted in the forfeiture.

Acts 1939, No. 105, § 24; A.S.A. 1947, § 53-124.
Ark. Code Ann. § 15-3-110 — AR Code / Title 15 / Chapter 3 / Subchapter 1 / Section 15-3-110
Power to promote basic and applied research at Arkansas colleges and universities
Status: in_force

(a) The Director of the Arkansas Economic Development Commission may make such rules as he or she may deem appropriate to enable him or her to create and fund programs designed to promote basic research and applied research at Arkansas colleges and universities and to develop technology emerging from sources of innovation in this state, including, but not limited to, colleges and universities, federal laboratories, small businesses, and inventors. (b) (1) In carrying out his or her functions under this section, the Director of the Arkansas Economic Development Commission may create such advisory committees as may be useful in evaluating research and development proposals. (2) The memberships of these advisory committees may include both directors and staff members of the Division of Science and Technology of the Arkansas Economic Development Commission and other persons drawn from sources other than the division, all of whom shall serve at the pleasure of the Director of the Arkansas Economic Development Commission. (3) Members of such advisory committees shall serve without compensation for their membership on such committees but may receive expense reimbursement in accordance with § 25-16-901 et seq. (c) (1) Any moneys lawfully available to the division for the purpose of supporting basic research at Arkansas colleges and universities shall in no event defray more than sixty percent (60%) of the total cost of the proposed basic research project being funded. (2) The remaining forty percent (40%) of the total cost of the proposed basic research project shall be funded by moneys or in-kind services provided by the college or university proposing the basic research project. (d) (1) (A) Any moneys lawfully available to the division for the purpose of creating applied research partnerships between private industry and Arkansas colleges and universities shall in no event defray more than fifty percent (50%) of the total cost of the proposed applied research project. (B) However, the contribution of the Director of the Arkansas Economic Development Commission may defray up to sixty-six and two-thirds percent (662/3%) of the total cost of a proposed applied research project if the Director of the Arkansas Economic Development Commission, with the advice of the Board of Directors of the Division of Science and Technology of the Arkansas Economic Development Commission, finds that the participating private industry is principally located in Arkansas and employs fifty (50) or fewer persons. (2) The proposed applied research project shall be submitted by an Arkansas college or university, and the proposal shall state that a percentage of the total cost of the proposed applied research project will be provided by private sources in accordance with the matching provisions of this subsection. (3) The Director of the Arkansas Economic Development Commission shall approve for funding only those proposed applied research projects for which the Director of the Arkansas Economic Development Commission finds that enhanced employment opportunity within Arkansas will be a likely result. (e) (1) Any moneys lawfully available to the division for the purpose of supporting technology development shall in no event exceed one hundred thousand dollars ($100,000) per project being funded. (2) The Director of the Arkansas Economic Development Commission shall impose a reasonable, nonrefundable fee for the evaluation of the technological and economic potential of emerging technologies contained in proposals from nonpublic sources of innovation. (3) The Director of the Arkansas Economic Development Commission is authorized to incorporate a royalty provision not to exceed five percent (5%) of net sales revenue per year for a period of not more than ten (10) years as a condition of award. (4) The Director of the Arkansas Economic Development Commission shall approve for funding only those proposed technology development projects for which the Director of the Arkansas Economic Development Commission finds that enhanced economic opportunity within Arkansas will be a likely result. Amended by Act 2019, No. 315,§ 1051, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 341, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 340, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 339, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 338, eff. 7/1/2019. Amended by Act 2015EX1, No. 8,§ 76, eff. 7/1/2015. Amended by Act 2015EX1, No. 7,§ 76, eff. 7/1/2015. Acts 1983, No. 859, § 16; 1985, No. 409, § 14; A.S.A. 1947, § 6-1616; Acts 1987, No. 210, § 2; 1989, No. 271, § 2; 1997, No. 250, § 92; 2005, No. 1232, § 11.

(a) The Director of the Arkansas Economic Development Commission may make such rules as he or she may deem appropriate to enable him or her to create and fund programs designed to promote basic research and applied research at Arkansas colleges and universities and to develop technology emerging from sources of innovation in this state, including, but not limited to, colleges and universities, federal laboratories, small businesses, and inventors.

(b) (1) In carrying out his or her functions under this section, the Director of the Arkansas Economic Development Commission may create such advisory committees as may be useful in evaluating research and development proposals. (2) The memberships of these advisory committees may include both directors and staff members of the Division of Science and Technology of the Arkansas Economic Development Commission and other persons drawn from sources other than the division, all of whom shall serve at the pleasure of the Director of the Arkansas Economic Development Commission. (3) Members of such advisory committees shall serve without compensation for their membership on such committees but may receive expense reimbursement in accordance with § 25-16-901 et seq.

(1) In carrying out his or her functions under this section, the Director of the Arkansas Economic Development Commission may create such advisory committees as may be useful in evaluating research and development proposals.

(2) The memberships of these advisory committees may include both directors and staff members of the Division of Science and Technology of the Arkansas Economic Development Commission and other persons drawn from sources other than the division, all of whom shall serve at the pleasure of the Director of the Arkansas Economic Development Commission.

(3) Members of such advisory committees shall serve without compensation for their membership on such committees but may receive expense reimbursement in accordance with § 25-16-901 et seq.

(c) (1) Any moneys lawfully available to the division for the purpose of supporting basic research at Arkansas colleges and universities shall in no event defray more than sixty percent (60%) of the total cost of the proposed basic research project being funded. (2) The remaining forty percent (40%) of the total cost of the proposed basic research project shall be funded by moneys or in-kind services provided by the college or university proposing the basic research project.

(1) Any moneys lawfully available to the division for the purpose of supporting basic research at Arkansas colleges and universities shall in no event defray more than sixty percent (60%) of the total cost of the proposed basic research project being funded.

(2) The remaining forty percent (40%) of the total cost of the proposed basic research project shall be funded by moneys or in-kind services provided by the college or university proposing the basic research project.

(d) (1) (A) Any moneys lawfully available to the division for the purpose of creating applied research partnerships between private industry and Arkansas colleges and universities shall in no event defray more than fifty percent (50%) of the total cost of the proposed applied research project. (B) However, the contribution of the Director of the Arkansas Economic Development Commission may defray up to sixty-six and two-thirds percent (662/3%) of the total cost of a proposed applied research project if the Director of the Arkansas Economic Development Commission, with the advice of the Board of Directors of the Division of Science and Technology of the Arkansas Economic Development Commission, finds that the participating private industry is principally located in Arkansas and employs fifty (50) or fewer persons. (2) The proposed applied research project shall be submitted by an Arkansas college or university, and the proposal shall state that a percentage of the total cost of the proposed applied research project will be provided by private sources in accordance with the matching provisions of this subsection. (3) The Director of the Arkansas Economic Development Commission shall approve for funding only those proposed applied research projects for which the Director of the Arkansas Economic Development Commission finds that enhanced employment opportunity within Arkansas will be a likely result.

(1) (A) Any moneys lawfully available to the division for the purpose of creating applied research partnerships between private industry and Arkansas colleges and universities shall in no event defray more than fifty percent (50%) of the total cost of the proposed applied research project. (B) However, the contribution of the Director of the Arkansas Economic Development Commission may defray up to sixty-six and two-thirds percent (662/3%) of the total cost of a proposed applied research project if the Director of the Arkansas Economic Development Commission, with the advice of the Board of Directors of the Division of Science and Technology of the Arkansas Economic Development Commission, finds that the participating private industry is principally located in Arkansas and employs fifty (50) or fewer persons.

(A) Any moneys lawfully available to the division for the purpose of creating applied research partnerships between private industry and Arkansas colleges and universities shall in no event defray more than fifty percent (50%) of the total cost of the proposed applied research project.

(B) However, the contribution of the Director of the Arkansas Economic Development Commission may defray up to sixty-six and two-thirds percent (662/3%) of the total cost of a proposed applied research project if the Director of the Arkansas Economic Development Commission, with the advice of the Board of Directors of the Division of Science and Technology of the Arkansas Economic Development Commission, finds that the participating private industry is principally located in Arkansas and employs fifty (50) or fewer persons.

(2) The proposed applied research project shall be submitted by an Arkansas college or university, and the proposal shall state that a percentage of the total cost of the proposed applied research project will be provided by private sources in accordance with the matching provisions of this subsection.

(3) The Director of the Arkansas Economic Development Commission shall approve for funding only those proposed applied research projects for which the Director of the Arkansas Economic Development Commission finds that enhanced employment opportunity within Arkansas will be a likely result.

(e) (1) Any moneys lawfully available to the division for the purpose of supporting technology development shall in no event exceed one hundred thousand dollars ($100,000) per project being funded. (2) The Director of the Arkansas Economic Development Commission shall impose a reasonable, nonrefundable fee for the evaluation of the technological and economic potential of emerging technologies contained in proposals from nonpublic sources of innovation. (3) The Director of the Arkansas Economic Development Commission is authorized to incorporate a royalty provision not to exceed five percent (5%) of net sales revenue per year for a period of not more than ten (10) years as a condition of award. (4) The Director of the Arkansas Economic Development Commission shall approve for funding only those proposed technology development projects for which the Director of the Arkansas Economic Development Commission finds that enhanced economic opportunity within Arkansas will be a likely result.

(1) Any moneys lawfully available to the division for the purpose of supporting technology development shall in no event exceed one hundred thousand dollars ($100,000) per project being funded.

(2) The Director of the Arkansas Economic Development Commission shall impose a reasonable, nonrefundable fee for the evaluation of the technological and economic potential of emerging technologies contained in proposals from nonpublic sources of innovation.

(3) The Director of the Arkansas Economic Development Commission is authorized to incorporate a royalty provision not to exceed five percent (5%) of net sales revenue per year for a period of not more than ten (10) years as a condition of award.

(4) The Director of the Arkansas Economic Development Commission shall approve for funding only those proposed technology development projects for which the Director of the Arkansas Economic Development Commission finds that enhanced economic opportunity within Arkansas will be a likely result.

Amended by Act 2019, No. 315,§ 1051, eff. 7/24/2019.

Amended by Act 2019, No. 910,§ 341, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 340, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 339, eff. 7/1/2019.

Amended by Act 2019, No. 910,§ 338, eff. 7/1/2019.

Amended by Act 2015EX1, No. 8,§ 76, eff. 7/1/2015.

Amended by Act 2015EX1, No. 7,§ 76, eff. 7/1/2015.

Acts 1983, No. 859, § 16; 1985, No. 409, § 14; A.S.A. 1947, § 6-1616; Acts 1987, No. 210, § 2; 1989, No. 271, § 2; 1997, No. 250, § 92; 2005, No. 1232, § 11.
Ark. Code Ann. § 15-3-119 — AR Code / Title 15 / Chapter 3 / Subchapter 1 / Section 15-3-119
[Repealed]
Status: repealed

Repealed by Act 2015EX1, No. 8,§ 76, eff. 7/1/2015. Amended by Act 2015EX1, No. 7,§ 76, eff. 7/1/2015. Acts 1983, No. 859, § 11; 1985, No. 409, § 9; A.S.A. 1947, § 6-1611.

Repealed by Act 2015EX1, No. 8,§ 76, eff. 7/1/2015.

Amended by Act 2015EX1, No. 7,§ 76, eff. 7/1/2015.

Acts 1983, No. 859, § 11; 1985, No. 409, § 9; A.S.A. 1947, § 6-1611.
Ark. Code Ann. § 15-4-3611 — AR Code / Title 15 / Chapter 4 / Subchapter 36 / Section 15-4-3611
Decertification
Status: in_force

(a) (1) If a qualified equity investment is certified under § 15-4-3605 , the qualified equity investment shall not be decertified unless the requirements of subsection (b) of this section are met. (2) Until all qualified equity investments issued by a qualified community development entity are decertified under this section, the qualified community development entity shall not distribute to its equity holders or make cash payments on long-term debt securities that have been designated as qualified equity investments in an amount that exceeds the sum of: (A) The cumulative operating income, as determined under 26 C.F.R. § 1.45D-1 , as it existed on January 1, 2013, earned by the qualified community development entity since issuance of the qualified equity investment, before giving effect to any expense from interest on long-term debt securities designated as qualified equity investments; and (B) Fifty percent (50%) of the purchase price of the qualified equity investments issued by the qualified community development entity. (b) To be decertified, a qualified equity investment shall: (1) Be beyond its seventh credit allowance date; (2) (A) Have been in compliance with § 15-4-3607 up through its seventh credit allowance date, including any cures under § 15-4-3608 . (B) The requirement under subdivision (b)(2)(A) of this section is satisfied if no recapture action has been commenced by the Arkansas Economic Development Commission as of the seventh credit allowance date; and (3) Have invested its proceeds in qualified active low-income community investments such that the total qualified active low-income community investments made, cumulatively including reinvestments, exceeds one hundred fifty percent (150%) of all qualified equity investments issued by the issuer. (c) (1) A qualified community development entity that seeks to have a qualified equity investment decertified under this section shall send notice to the commission of its request for decertification along with evidence supporting the request. (2) (A) A request under subdivision (c)(1) of this section shall not be unreasonably denied and shall be responded to within thirty (30) days of receiving the request. (B) If the request is denied for any reason, the burden of proof shall be on the commission in any administrative or legal proceeding that follows to establish that the request was not unreasonably denied. Added by Act 2013, No. 1474,§ 1, eff. 4/22/2013.

(a) (1) If a qualified equity investment is certified under § 15-4-3605 , the qualified equity investment shall not be decertified unless the requirements of subsection (b) of this section are met. (2) Until all qualified equity investments issued by a qualified community development entity are decertified under this section, the qualified community development entity shall not distribute to its equity holders or make cash payments on long-term debt securities that have been designated as qualified equity investments in an amount that exceeds the sum of: (A) The cumulative operating income, as determined under 26 C.F.R. § 1.45D-1 , as it existed on January 1, 2013, earned by the qualified community development entity since issuance of the qualified equity investment, before giving effect to any expense from interest on long-term debt securities designated as qualified equity investments; and (B) Fifty percent (50%) of the purchase price of the qualified equity investments issued by the qualified community development entity.

(1) If a qualified equity investment is certified under § 15-4-3605 , the qualified equity investment shall not be decertified unless the requirements of subsection (b) of this section are met.

(2) Until all qualified equity investments issued by a qualified community development entity are decertified under this section, the qualified community development entity shall not distribute to its equity holders or make cash payments on long-term debt securities that have been designated as qualified equity investments in an amount that exceeds the sum of: (A) The cumulative operating income, as determined under 26 C.F.R. § 1.45D-1 , as it existed on January 1, 2013, earned by the qualified community development entity since issuance of the qualified equity investment, before giving effect to any expense from interest on long-term debt securities designated as qualified equity investments; and (B) Fifty percent (50%) of the purchase price of the qualified equity investments issued by the qualified community development entity.

(A) The cumulative operating income, as determined under 26 C.F.R. § 1.45D-1 , as it existed on January 1, 2013, earned by the qualified community development entity since issuance of the qualified equity investment, before giving effect to any expense from interest on long-term debt securities designated as qualified equity investments; and

(B) Fifty percent (50%) of the purchase price of the qualified equity investments issued by the qualified community development entity.

(b) To be decertified, a qualified equity investment shall: (1) Be beyond its seventh credit allowance date; (2) (A) Have been in compliance with § 15-4-3607 up through its seventh credit allowance date, including any cures under § 15-4-3608 . (B) The requirement under subdivision (b)(2)(A) of this section is satisfied if no recapture action has been commenced by the Arkansas Economic Development Commission as of the seventh credit allowance date; and (3) Have invested its proceeds in qualified active low-income community investments such that the total qualified active low-income community investments made, cumulatively including reinvestments, exceeds one hundred fifty percent (150%) of all qualified equity investments issued by the issuer.

(1) Be beyond its seventh credit allowance date;

(2) (A) Have been in compliance with § 15-4-3607 up through its seventh credit allowance date, including any cures under § 15-4-3608 . (B) The requirement under subdivision (b)(2)(A) of this section is satisfied if no recapture action has been commenced by the Arkansas Economic Development Commission as of the seventh credit allowance date; and

(A) Have been in compliance with § 15-4-3607 up through its seventh credit allowance date, including any cures under § 15-4-3608 .

(B) The requirement under subdivision (b)(2)(A) of this section is satisfied if no recapture action has been commenced by the Arkansas Economic Development Commission as of the seventh credit allowance date; and

(3) Have invested its proceeds in qualified active low-income community investments such that the total qualified active low-income community investments made, cumulatively including reinvestments, exceeds one hundred fifty percent (150%) of all qualified equity investments issued by the issuer.

(c) (1) A qualified community development entity that seeks to have a qualified equity investment decertified under this section shall send notice to the commission of its request for decertification along with evidence supporting the request. (2) (A) A request under subdivision (c)(1) of this section shall not be unreasonably denied and shall be responded to within thirty (30) days of receiving the request. (B) If the request is denied for any reason, the burden of proof shall be on the commission in any administrative or legal proceeding that follows to establish that the request was not unreasonably denied.

(1) A qualified community development entity that seeks to have a qualified equity investment decertified under this section shall send notice to the commission of its request for decertification along with evidence supporting the request.

(2) (A) A request under subdivision (c)(1) of this section shall not be unreasonably denied and shall be responded to within thirty (30) days of receiving the request. (B) If the request is denied for any reason, the burden of proof shall be on the commission in any administrative or legal proceeding that follows to establish that the request was not unreasonably denied.

(A) A request under subdivision (c)(1) of this section shall not be unreasonably denied and shall be responded to within thirty (30) days of receiving the request.

(B) If the request is denied for any reason, the burden of proof shall be on the commission in any administrative or legal proceeding that follows to establish that the request was not unreasonably denied.

Added by Act 2013, No. 1474,§ 1, eff. 4/22/2013.
Ark. Code Ann. § 15-4-3010 — AR Code / Title 15 / Chapter 4 / Subchapter 30 / Section 15-4-3010
Form and delivery of bonds
Status: in_force

(a) Each bond shall: (1) Be signed with the manual or facsimile signatures of the Governor, the Chair of the Board of Directors of the Arkansas Development Finance Authority, and the Treasurer of State; and (2) Have affixed, imprinted, or lithographed on the bond the Great Seal of the State of Arkansas. (b) Interest coupons attached to the bonds, if any, shall be signed with the facsimile signature of the Treasurer of State. (c) Delivery of the bonds and coupons shall be valid notwithstanding any change in persons holding such offices occurring after the bonds have been executed. Acts 2003, No. 1751, § 10.

(a) Each bond shall: (1) Be signed with the manual or facsimile signatures of the Governor, the Chair of the Board of Directors of the Arkansas Development Finance Authority, and the Treasurer of State; and (2) Have affixed, imprinted, or lithographed on the bond the Great Seal of the State of Arkansas.

(1) Be signed with the manual or facsimile signatures of the Governor, the Chair of the Board of Directors of the Arkansas Development Finance Authority, and the Treasurer of State; and

(2) Have affixed, imprinted, or lithographed on the bond the Great Seal of the State of Arkansas.

(b) Interest coupons attached to the bonds, if any, shall be signed with the facsimile signature of the Treasurer of State.

(c) Delivery of the bonds and coupons shall be valid notwithstanding any change in persons holding such offices occurring after the bonds have been executed.

Acts 2003, No. 1751, § 10.
Ark. Code Ann. § 15-32-304 — AR Code / Title 15 / Chapter 32 / Subchapter 3 / Section 15-32-304
Verification of complaint - Issuance and service of summons
Status: in_force

(a) The complaint required by § 15-32-303 shall be sworn to by the county timber inspector or any credible witness. (b) (1) On the filing of the complaint, the clerk of the court shall issue a summons against the persons so named in the complaint as defendants commanding them to appear as in other actions at law before the court and show cause why the property mentioned in the complaint shall not be adjudged to be the property of the State of Arkansas. (2) The summons shall be served in the same manner as a summons in any other cause, and the trial of the cause shall proceed in all respects as the trial of other civil actions. Amended by Act 2017, No. 374,§ 38, eff. 8/1/2017. Acts 1883, No. 83, § 7, p. 140; 1901, No. 130, § 15, p. 202; C. & M. Dig., § 7007; Pope's Dig., § 8987; A.S.A. 1947, § 54-206.

(a) The complaint required by § 15-32-303 shall be sworn to by the county timber inspector or any credible witness.

(b) (1) On the filing of the complaint, the clerk of the court shall issue a summons against the persons so named in the complaint as defendants commanding them to appear as in other actions at law before the court and show cause why the property mentioned in the complaint shall not be adjudged to be the property of the State of Arkansas. (2) The summons shall be served in the same manner as a summons in any other cause, and the trial of the cause shall proceed in all respects as the trial of other civil actions.

(1) On the filing of the complaint, the clerk of the court shall issue a summons against the persons so named in the complaint as defendants commanding them to appear as in other actions at law before the court and show cause why the property mentioned in the complaint shall not be adjudged to be the property of the State of Arkansas.

(2) The summons shall be served in the same manner as a summons in any other cause, and the trial of the cause shall proceed in all respects as the trial of other civil actions.

Amended by Act 2017, No. 374,§ 38, eff. 8/1/2017.

Acts 1883, No. 83, § 7, p. 140; 1901, No. 130, § 15, p. 202; C. & M. Dig., § 7007; Pope's Dig., § 8987; A.S.A. 1947, § 54-206.
Ark. Code Ann. § 15-22-217 — AR Code / Title 15 / Chapter 22 / Subchapter 2 / Section 15-22-217
Allocation during shortages
Status: in_force

(a) (1) If a shortage of water in a stream or part of a stream exists to the extent that there is not sufficient water in the stream to meet the requirements of all water needs, on its own initiative or on the petition of a person affected by the shortage of water and after notice and hearing, the Arkansas Natural Resources Commission may allocate the available water from the stream among the uses of water affected by the shortage of water in a manner that each of the needs affected by the shortage of water may obtain an equitable portion of the available water. (2) (A) Subject to the preferences and reserved uses stated in this section, if the commission allocates water under subdivision (a)(1) of this section, the commission shall give preference for water uses and types of water diversions as stated in this subdivision (a)(2). (B) The commission shall allocate water for water uses in the following order of priority: (i) Agriculture; (ii) Industry; (iii) Minimum streamflow; (iv) Hydropower; and (v) Recreation. (b) In allocating water under this section, the commission may consider the use that each person involved is to make of the water allocated to that person. (c) In making allocations of water under this section, reasonable preferences shall be given to different uses in the following order of preference: (1) Sustaining life; (2) Maintaining health; and (3) Increasing wealth. (d) Water needs shall include domestic and municipal water supply needs, agricultural and industrial water needs, and navigational, recreational, fish and wildlife, and other ecological needs. (e) The following priorities shall be reserved before allocation under this section: (1) Domestic and municipal domestic; and (2) Federal water rights. Amended by Act 2013, No. 593,§ 1, eff. 8/16/2013. Acts 1957, No. 81, § 8; A.S.A. 1947, § 21-1308; Acts 1989, No. 469, § 2; 1991, No. 786, § 17.

(a) (1) If a shortage of water in a stream or part of a stream exists to the extent that there is not sufficient water in the stream to meet the requirements of all water needs, on its own initiative or on the petition of a person affected by the shortage of water and after notice and hearing, the Arkansas Natural Resources Commission may allocate the available water from the stream among the uses of water affected by the shortage of water in a manner that each of the needs affected by the shortage of water may obtain an equitable portion of the available water. (2) (A) Subject to the preferences and reserved uses stated in this section, if the commission allocates water under subdivision (a)(1) of this section, the commission shall give preference for water uses and types of water diversions as stated in this subdivision (a)(2). (B) The commission shall allocate water for water uses in the following order of priority: (i) Agriculture; (ii) Industry; (iii) Minimum streamflow; (iv) Hydropower; and (v) Recreation.

(1) If a shortage of water in a stream or part of a stream exists to the extent that there is not sufficient water in the stream to meet the requirements of all water needs, on its own initiative or on the petition of a person affected by the shortage of water and after notice and hearing, the Arkansas Natural Resources Commission may allocate the available water from the stream among the uses of water affected by the shortage of water in a manner that each of the needs affected by the shortage of water may obtain an equitable portion of the available water.

(2) (A) Subject to the preferences and reserved uses stated in this section, if the commission allocates water under subdivision (a)(1) of this section, the commission shall give preference for water uses and types of water diversions as stated in this subdivision (a)(2). (B) The commission shall allocate water for water uses in the following order of priority: (i) Agriculture; (ii) Industry; (iii) Minimum streamflow; (iv) Hydropower; and (v) Recreation.

(A) Subject to the preferences and reserved uses stated in this section, if the commission allocates water under subdivision (a)(1) of this section, the commission shall give preference for water uses and types of water diversions as stated in this subdivision (a)(2).

(B) The commission shall allocate water for water uses in the following order of priority: (i) Agriculture; (ii) Industry; (iii) Minimum streamflow; (iv) Hydropower; and (v) Recreation.

(i) Agriculture;

(ii) Industry;

(iii) Minimum streamflow;

(iv) Hydropower; and

(v) Recreation.

(b) In allocating water under this section, the commission may consider the use that each person involved is to make of the water allocated to that person.

(c) In making allocations of water under this section, reasonable preferences shall be given to different uses in the following order of preference: (1) Sustaining life; (2) Maintaining health; and (3) Increasing wealth.

(1) Sustaining life;

(2) Maintaining health; and

(3) Increasing wealth.

(d) Water needs shall include domestic and municipal water supply needs, agricultural and industrial water needs, and navigational, recreational, fish and wildlife, and other ecological needs.

(e) The following priorities shall be reserved before allocation under this section: (1) Domestic and municipal domestic; and (2) Federal water rights.

(1) Domestic and municipal domestic; and

(2) Federal water rights.

Amended by Act 2013, No. 593,§ 1, eff. 8/16/2013.

Acts 1957, No. 81, § 8; A.S.A. 1947, § 21-1308; Acts 1989, No. 469, § 2; 1991, No. 786, § 17.
Ark. Code Ann. § 15-56-205 — AR Code / Title 15 / Chapter 56 / Subchapter 2 / Section 15-56-205
Indexed plat book
Status: in_force

(a) (1) It shall be the duty of the recorder of any county in which mining location notices and proof of labor performed are recorded to keep a suitable bound plat book properly arranged, showing all the legal subdivisions affected by notices, in which he or she shall keep a complete index of all instruments recorded, showing the number of the book and page on which they are recorded. This index shall be kept up to date of recording. (2) Any recorder who shall neglect, refuse, or fail to keep the index provided for in this subsection shall be guilty of a misdemeanor and upon conviction shall be fined in any sum not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100). (b) The recorder shall make the plat book available for the free use of all miners who may wish to examine it. Acts 1895, No. 88, § 3, p. 116; 1901, No. 177, §§ 3, 4, p. 330; C. & M. Dig., §§ 7328, 7331, 7332; Pope's Dig., §§ 9384, 9387, 9388; A.S.A. 1947, §§ 52-103, 52-106, 52-107.

(a) (1) It shall be the duty of the recorder of any county in which mining location notices and proof of labor performed are recorded to keep a suitable bound plat book properly arranged, showing all the legal subdivisions affected by notices, in which he or she shall keep a complete index of all instruments recorded, showing the number of the book and page on which they are recorded. This index shall be kept up to date of recording. (2) Any recorder who shall neglect, refuse, or fail to keep the index provided for in this subsection shall be guilty of a misdemeanor and upon conviction shall be fined in any sum not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100).

(1) It shall be the duty of the recorder of any county in which mining location notices and proof of labor performed are recorded to keep a suitable bound plat book properly arranged, showing all the legal subdivisions affected by notices, in which he or she shall keep a complete index of all instruments recorded, showing the number of the book and page on which they are recorded. This index shall be kept up to date of recording.

(2) Any recorder who shall neglect, refuse, or fail to keep the index provided for in this subsection shall be guilty of a misdemeanor and upon conviction shall be fined in any sum not less than twenty-five dollars ($25.00) nor more than one hundred dollars ($100).

(b) The recorder shall make the plat book available for the free use of all miners who may wish to examine it.

Acts 1895, No. 88, § 3, p. 116; 1901, No. 177, §§ 3, 4, p. 330; C. & M. Dig., §§ 7328, 7331, 7332; Pope's Dig., §§ 9384, 9387, 9388; A.S.A. 1947, §§ 52-103, 52-106, 52-107.
Ark. Code Ann. § 15-22-603 — AR Code / Title 15 / Chapter 22 / Subchapter 6 / Section 15-22-603
Construction
Status: in_force

(a) This subchapter shall be liberally construed to accomplish the purposes set forth. This subchapter shall constitute the sole authority necessary to accomplish the purposes of this subchapter, and to this end it shall not be necessary that the provisions of other laws pertaining to the development of public facilities and properties and the financing thereof be complied with. (b) This subchapter shall be interpreted to supplement existing laws conferring rights and powers upon the Arkansas Natural Resources Commission, and the rights and powers set forth in this subchapter shall be regarded as alternative methods for the accomplishment of the purposes of this subchapter. Acts 1981, No. 496, § 21; A.S.A. 1947, § 21-2321.

(a) This subchapter shall be liberally construed to accomplish the purposes set forth. This subchapter shall constitute the sole authority necessary to accomplish the purposes of this subchapter, and to this end it shall not be necessary that the provisions of other laws pertaining to the development of public facilities and properties and the financing thereof be complied with.

(b) This subchapter shall be interpreted to supplement existing laws conferring rights and powers upon the Arkansas Natural Resources Commission, and the rights and powers set forth in this subchapter shall be regarded as alternative methods for the accomplishment of the purposes of this subchapter.

Acts 1981, No. 496, § 21; A.S.A. 1947, § 21-2321.
Ark. Code Ann. § 15-4-2004 — AR Code / Title 15 / Chapter 4 / Subchapter 20 / Section 15-4-2004
Requirement for registration
Status: in_force

(a) A production company that plans to operate within the borders of Arkansas shall register with the Film Office before beginning operations. (b) (1) Upon registration and signing a financial incentive agreement, the production company shall include the name of Arkansas in the credits. (2) The Director of the Arkansas Economic Development Commission may waive this requirement if he or she determines that the state should not be acknowledged. Amended by Act 2019, No. 910,§ 382, eff. 7/1/2019. Acts 1997, No. 919, § 4; 2009, No. 816, § 1.

(a) A production company that plans to operate within the borders of Arkansas shall register with the Film Office before beginning operations.

(b) (1) Upon registration and signing a financial incentive agreement, the production company shall include the name of Arkansas in the credits. (2) The Director of the Arkansas Economic Development Commission may waive this requirement if he or she determines that the state should not be acknowledged.

(1) Upon registration and signing a financial incentive agreement, the production company shall include the name of Arkansas in the credits.

(2) The Director of the Arkansas Economic Development Commission may waive this requirement if he or she determines that the state should not be acknowledged.

Amended by Act 2019, No. 910,§ 382, eff. 7/1/2019.

Acts 1997, No. 919, § 4; 2009, No. 816, § 1.
Ark. Code Ann. § 15-4-2402 — AR Code / Title 15 / Chapter 4 / Subchapter 24 / Section 15-4-2402
Certification required
Status: in_force

To claim the benefits of this subchapter, a taxpayer must obtain a certification prior to December 31, 2006, from the Executive Director of the Arkansas Economic Development Commission certifying to the Revenue Division of the Department of Finance and Administration that the taxpayer: (1) Is a qualified manufacturer of steel; (2) Operates a steel mill in Arkansas which began production after January 1, 2001; and (3) Has invested after January 1, 2001, and prior to December 31, 2006, more than two hundred million dollars ($200,000,000) in a steel mill, and the investment expenditure is for one (1) or more of the following: (A) Property purchased for use in the construction of a building or buildings or any addition or improvement thereon to house the steel mill; (B) (i) Machinery and equipment to be located in or in connection with the steel mill. (ii) Motor vehicles of a type subject to registration shall not be considered as machinery and equipment; and (C) Project planning costs or construction labor costs, including: (i) On-site direct labor and supervision, whether employed by a contractor or the project owner; (ii) Architectural fees or engineering fees, or both; (iii) Right-of-way purchases; (iv) Utility extensions; (v) Site preparation; (vi) Parking lots; (vii) Disposal or containment systems; (viii) Water and sewer treatment systems; (ix) Rail spurs; (x) Streets and roads; (xi) Purchase of mineral rights; (xii) Land; (xiii) Buildings; (xiv) Building renovation; (xv) Production, processing, and testing equipment; (xvi) Drainage systems; (xvii) Water tanks and reservoirs; (xviii) Storage facilities; (xix) Equipment rental; (xx) Contractor's cost-plus fees; (xxi) Builders' risk insurance; (xxii) Original spare parts; (xxiii) Job administrative expenses; (xxiv) Office furnishings and equipment; (xxv) Rolling stock; and (xxvi) Capitalized start-up costs related to the construction. Acts 2001, No. 541, § 2.

To claim the benefits of this subchapter, a taxpayer must obtain a certification prior to December 31, 2006, from the Executive Director of the Arkansas Economic Development Commission certifying to the Revenue Division of the Department of Finance and Administration that the taxpayer:

(1) Is a qualified manufacturer of steel;

(2) Operates a steel mill in Arkansas which began production after January 1, 2001; and

(3) Has invested after January 1, 2001, and prior to December 31, 2006, more than two hundred million dollars ($200,000,000) in a steel mill, and the investment expenditure is for one (1) or more of the following: (A) Property purchased for use in the construction of a building or buildings or any addition or improvement thereon to house the steel mill; (B) (i) Machinery and equipment to be located in or in connection with the steel mill. (ii) Motor vehicles of a type subject to registration shall not be considered as machinery and equipment; and (C) Project planning costs or construction labor costs, including: (i) On-site direct labor and supervision, whether employed by a contractor or the project owner; (ii) Architectural fees or engineering fees, or both; (iii) Right-of-way purchases; (iv) Utility extensions; (v) Site preparation; (vi) Parking lots; (vii) Disposal or containment systems; (viii) Water and sewer treatment systems; (ix) Rail spurs; (x) Streets and roads; (xi) Purchase of mineral rights; (xii) Land; (xiii) Buildings; (xiv) Building renovation; (xv) Production, processing, and testing equipment; (xvi) Drainage systems; (xvii) Water tanks and reservoirs; (xviii) Storage facilities; (xix) Equipment rental; (xx) Contractor's cost-plus fees; (xxi) Builders' risk insurance; (xxii) Original spare parts; (xxiii) Job administrative expenses; (xxiv) Office furnishings and equipment; (xxv) Rolling stock; and (xxvi) Capitalized start-up costs related to the construction.

(A) Property purchased for use in the construction of a building or buildings or any addition or improvement thereon to house the steel mill;

(B) (i) Machinery and equipment to be located in or in connection with the steel mill. (ii) Motor vehicles of a type subject to registration shall not be considered as machinery and equipment; and

(i) Machinery and equipment to be located in or in connection with the steel mill.

(ii) Motor vehicles of a type subject to registration shall not be considered as machinery and equipment; and

(C) Project planning costs or construction labor costs, including: (i) On-site direct labor and supervision, whether employed by a contractor or the project owner; (ii) Architectural fees or engineering fees, or both; (iii) Right-of-way purchases; (iv) Utility extensions; (v) Site preparation; (vi) Parking lots; (vii) Disposal or containment systems; (viii) Water and sewer treatment systems; (ix) Rail spurs; (x) Streets and roads; (xi) Purchase of mineral rights; (xii) Land; (xiii) Buildings; (xiv) Building renovation; (xv) Production, processing, and testing equipment; (xvi) Drainage systems; (xvii) Water tanks and reservoirs; (xviii) Storage facilities; (xix) Equipment rental; (xx) Contractor's cost-plus fees; (xxi) Builders' risk insurance; (xxii) Original spare parts; (xxiii) Job administrative expenses; (xxiv) Office furnishings and equipment; (xxv) Rolling stock; and (xxvi) Capitalized start-up costs related to the construction.

(i) On-site direct labor and supervision, whether employed by a contractor or the project owner;

(ii) Architectural fees or engineering fees, or both;

(iii) Right-of-way purchases;

(iv) Utility extensions;

(v) Site preparation;

(vi) Parking lots;

(vii) Disposal or containment systems;

(viii) Water and sewer treatment systems;

(ix) Rail spurs;

(x) Streets and roads;

(xi) Purchase of mineral rights;

(xii) Land;

(xiii) Buildings;

(xiv) Building renovation;

(xv) Production, processing, and testing equipment;

(xvi) Drainage systems;

(xvii) Water tanks and reservoirs;

(xviii) Storage facilities;

(xix) Equipment rental;

(xx) Contractor's cost-plus fees;

(xxi) Builders' risk insurance;

(xxii) Original spare parts;

(xxiii) Job administrative expenses;

(xxiv) Office furnishings and equipment;

(xxv) Rolling stock; and

(xxvi) Capitalized start-up costs related to the construction.

Acts 2001, No. 541, § 2.
Ark. Code Ann. § 15-11-903 — AR Code / Title 15 / Chapter 11 / Subchapter 9 / Section 15-11-903
Applicability
Status: in_force

This subchapter does not apply to: (1) The creation or execution of artistic work for industry-oriented or industry-related production; or (2) Tailoring services, clothing alteration, or jewelry repair. Acts 2011, No. 1030, § 1.

This subchapter does not apply to:

(1) The creation or execution of artistic work for industry-oriented or industry-related production; or

(2) Tailoring services, clothing alteration, or jewelry repair.

Acts 2011, No. 1030, § 1.