{"data":{"id":"us-ar/ark.-code-ann.-15-4-2303","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 15-4-2303","heading":"Definitions","body":"As used in this subchapter:\n\n(1) \"Capital improvements\" means capital improvements for public roads;\n\n(2) \"Commission\" means the Arkansas Economic Development Commission;\n\n(3) \"Contribution\" means a contribution in aid of construction of a public roads project made by a taxpayer to the Public Roads Incentive Fund;\n\n(4) \"Council\" means the Arkansas Economic Development Council;\n\n(5) \"County\" means any county in the State of Arkansas;\n\n(6) [Repealed.]\n\n(7) \"Fund\" means the Public Roads Incentive Fund;\n\n(8) \"Governing authority\" means the quorum court of a county, the governing body of a municipality, and the State Highway Commission;\n\n(9) \"Municipality\" means any city or incorporated town in the State of Arkansas;\n\n(10) \"Project\" means all, any combination, or any part of the capital improvements for public roads which are authorized by a governing authority and approved by the Director of the Arkansas Economic Development Commission;\n\n(11) \"Public roads\" means roads maintained by a governing authority; and\n\n(12) \"Taxpayer\" includes any individual, fiduciary, or corporation subject to Arkansas state income tax.","path":["AR Code","Title 15","Chapter 4","Subchapter 23"],"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":"fbe0d57ee1c26b7d69c943d32278e5aa5358e7fe1747fc065e60159d8eda8c6b","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-15-4-2302","next":"us-ar/ark.-code-ann.-15-4-2304"},"notice":"GroundRules: Original legal text. Not legal advice."}