{"data":{"id":"us-ar/ark.-code-ann.-19-2-304","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 19-2-304","heading":"Recording of amounts due","body":"Each state agency shall record upon its books of record the amounts due it for delivery of goods and services, licenses, unpaid taxes, student loans, special assessments, accounts receivable, and notes receivable that are recognized by the state agency as due and payable or recognized as current-year income or as an asset that is due and payable upon a date ascertained.","path":["AR Code","Title 19","Chapter 2","Subchapter 3"],"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":"8458fff316e5576eff595d663022988de7d6609489d428fcb147a4c281e7543a","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-19-2-303","next":"us-ar/ark.-code-ann.-19-2-305"},"notice":"GroundRules: Original legal text. Not legal advice."}