{"data":{"id":"us-ar/ark.-code-ann.-15-4-3610","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 15-4-3610","heading":"Retaliatory tax","body":"(a) An entity claiming a tax credit under this subchapter is not required to pay any additional retaliatory tax levied under § 23-63-102 as a result of claiming the tax credit.\n\n(b) In addition to the exclusion in subsection (a) of this section, it is the intent of this subchapter that an entity claiming a tax credit under this subchapter is not required to pay any additional tax that may arise as a result of claiming the tax credit.","path":["AR Code","Title 15","Chapter 4","Subchapter 36"],"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":"c05181a642b20fc6c93880dc19bb1605ac1acedd760a5a328c926da02089a4b7","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-15-4-3609","next":"us-ar/ark.-code-ann.-15-4-3611"},"notice":"GroundRules: Original legal text. Not legal advice."}