Ark. Code Ann. § 21-5-1301: Definitions

As used in this subchapter: (1) (A) "Agency" means a board, commission, department, officer, or other authority of the government of the State of Arkansas. (B) "Agency" does not include the General Assembly, the courts, and Governor; and (2) "Savings program" means an account as defined under § 6-84-103(1) or an ABLE account under the Achieving a Better Life Experience Program Act, § 20-3-101 et seq. Amended by Act 2021, No. 882,§ 2, eff. for tax years beginning on or after January 1, 2021. Added by Act 2015, No. 1255,§ 1, eff. 1/1/2016.

As used in this subchapter:

(1) (A) "Agency" means a board, commission, department, officer, or other authority of the government of the State of Arkansas. (B) "Agency" does not include the General Assembly, the courts, and Governor; and

(A) "Agency" means a board, commission, department, officer, or other authority of the government of the State of Arkansas.

(B) "Agency" does not include the General Assembly, the courts, and Governor; and

(2) "Savings program" means an account as defined under § 6-84-103(1) or an ABLE account under the Achieving a Better Life Experience Program Act, § 20-3-101 et seq.