Arkansas StatutesSubchapter 31 - Nonprofit Incentive Act of 2005ยง 15-4-3101 - Title.ยง 15-4-3102 - Legislative intent.ยง 15-4-3103 - Definitions.ยง 15-4-3104 - Eligibility.ยง 15-4-3105 - Sales and use tax refund.ยง 15-4-3106 - Economic Development Incentive Fund -- Payroll rebate.ยง 15-4-3107 - Administration.