{"data":{"id":"us-ar/ark.-code-ann.-19-5-934","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 19-5-934","heading":"Local Sales and Use Tax Trust Fund","body":"(a) There is created on the books of the Treasurer of State, the Auditor of State, and the Chief Fiscal Officer of the State a trust fund to be known as the \"Local Sales and Use Tax Trust Fund\".\n\n(b) The fund shall be used for the refund of taxes as may be authorized by law.","path":["AR Code","Title 19","Chapter 5","Subchapter 9"],"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":"d9011414e87c4a41ae26b34a1846ebbf6aa5577a51b24d0e712d40f25329deff","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-19-5-933","next":"us-ar/ark.-code-ann.-19-5-935"},"notice":"GroundRules: Original legal text. Not legal advice."}