§ 26-51-1509. Recordkeeping requirement

AR Code § 26-51-1509 (2018) (N/A)
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For purposes of this subchapter, the recordkeeping provisions of § 26-18-506 requiring a taxpayer to maintain records for six (6) years after a return is filed shall be extended to require the taxpayer claiming a wetland and riparian zone creation and restoration tax credit under this subchapter to maintain the required records for the required minimum life of the project plus three (3) years.