{"data":{"id":"us-ar/ark.-code-ann.-14-283-115","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-283-115","heading":"Bonds - Tax exemption","body":"Bonds issued under the provisions of this chapter, and the interest thereon, shall be exempt from all state, county, and municipal taxes. This exemption shall include income, inheritance, and estate taxes.","path":["AR Code","Title 14","Chapter 283"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"5536081fd47394771c91ba8198a24819ebb9462c6c6f4ce5a9cb2dabedaaf742","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-283-114","next":"us-ar/ark.-code-ann.-14-283-116","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"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.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"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.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}