Arkansas StatutesSubchapter 17 - Low Income Housing Tax Creditยง 26-51-1701 - Definitions.ยง 26-51-1702 - Allowance and calculation of tax credit.ยง 26-51-1703 - Eligibility statement.ยง 26-51-1704 - Sale, assignment, and transfer of tax credit allowed.ยง 26-51-1705 - Rules and regulations.