Arkansas Code Title 26. Taxation § 26-51-2408. Procedure to claim the investment tax credit

(b)(1) In addition to the submission under subsection (a) of this section, the taxpayer shall submit an eligibility certificate at the time of filing the taxpayer's income tax return.

(2) If the taxpayer fails to attach the eligibility certificate to the taxpayer's income tax return, an investment tax credit is not allowed with respect to the qualified project for that tax year until the eligibility certificate is provided to the department.