{"data":{"id":"us-ar/ark.-code-ann.-14-71-102","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 14-71-102","heading":"Cities and towns","body":"The fiscal year of each city and town in this state shall begin with January 1 and end at 12:00 midnight on December 31 of each year.","path":["AR Code","Title 14","Chapter 71"],"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 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"1e9342feccb7dcc049d0f943de1f8653c65c64f7a8664d4391581327b60328da","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-14-71-101","next":"us-ar/ark.-code-ann.-14-72-101"},"notice":"GroundRules: Original legal text. Not legal advice."}