Arkansas StatutesSubchapter 22 - Arkansas Historic Rehabilitation Income Tax Credit Actยง 26-51-2201 - Title.ยง 26-51-2202 - Purpose.ยง 26-51-2203 - Definitions.ยง 26-51-2204 - Arkansas historic rehabilitation income tax credit.ยง 26-51-2205 - Procedure to claim tax credit -- Transferring credit.ยง 26-51-2206 - Fees.ยง 26-51-2207 - Rules.