{"data":{"id":"us-ar/ark.-code-ann.-19-5-207","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 19-5-207","heading":"Certain sales and use taxes not subject to deduction, transfer, or distribution","body":"The sales and use taxes levied under Arkansas Constitution, Amendment 91, § 3, and Arkansas Constitution, Amendment 101, § 2, are not subject to deduction, transfer, or distribution to the Constitutional Officers Fund or the State Central Services Fund under §§ 19-5-202 , 19-5-203 , and 19-5-205 .","path":["AR Code","Title 19","Chapter 5","Subchapter 2"],"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":"71b2e879cc97f072affc57d244f5c1238f895c59b23cdc5795cb5d820bf4a6a2","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-19-5-206","next":"us-ar/ark.-code-ann.-19-5-301"},"notice":"GroundRules: Original legal text. Not legal advice."}