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Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-17

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

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Where this section sits in the code
  1. AR Code
  2. Title 21
  3. Chapter 5
  4. Subchapter 13

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.

Collected 2026-09-17T21:35:43Z. Source file · JSON

Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License

Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source

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