Ark. Code Ann. » Title 6 Chapter 45
Arkansas Code Annotated

Ark. Code Ann. § 6-45-109 (2020)

Certification by Division of Child Care and Early Childhood Education

✓ Arkansas Code release r76: Acts through about 2020 (2021-2025 sessions missing)
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  1. The Division of Child Care and Early Childhood Education shall certify childcare facilities which have an appropriate early childhood program, as defined in § 6-45-103. Certification numbers shall be issued to those childcare facilities that meet the applicable qualifications.
  2. Upon certification of the childcare facilities, the division shall provide a listing of all certified facilities and their certification numbers to the Secretary of the Department of Finance and Administration for the purpose of the income tax credit or refund provided for in §§ 26-51-502 and 26-51-507.

History. Acts 1993, No. 1268, § 2; 1995, No. 850, § 1; 1997, No. 1132, § 40; 2001, No. 413, § 1; 2019, No. 910, § 1822.

Amendments. The 2019 amendment, in (b), substituted “Secretary of the Department of Finance and Administration” for “Director of the Department of Finance and Administration”.

Cross References. Tax refunds for construction of employer operated child care facilities, §§ 26-52-516 and 26-53-132.