§ 26-51-1604 - Claiming the credit. - Arkansas Statutes

26-51-1604. Claiming the credit.

To claim the benefits of this subchapter, a taxpayer must obtain certification from the division certifying to the Revenue Division of the Department of Finance and Administration that the taxpayer has met all the requirements and qualifications set forth in this subchapter. The certification to the department shall include the total amount of wages paid to each youth apprentice employed by the taxpayer or 501(c)(3) corporation in the taxable year for which the taxpayer claims the credit provided in this subchapter.