{"data":{"id":"us-ar/ark.-code-ann.-21-5-1301","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 21-5-1301","heading":"Definitions","body":"As used in this subchapter: (1) (A) \"Agency\" means a board, commission, department, officer, or other authority of the government of the State of Arkansas. (B) \"Agency\" does not include the General Assembly, the courts, and Governor; and (2) \"Savings program\" means an account as defined under § 6-84-103(1) or an ABLE account under the Achieving a Better Life Experience Program Act, § 20-3-101 et seq. Amended by Act 2021, No. 882,§ 2, eff. for tax years beginning on or after January 1, 2021. Added by Act 2015, No. 1255,§ 1, eff. 1/1/2016.\n\nAs used in this subchapter:\n\n(1) (A) \"Agency\" means a board, commission, department, officer, or other authority of the government of the State of Arkansas. (B) \"Agency\" does not include the General Assembly, the courts, and Governor; and\n\n(A) \"Agency\" means a board, commission, department, officer, or other authority of the government of the State of Arkansas.\n\n(B) \"Agency\" does not include the General Assembly, the courts, and Governor; and\n\n(2) \"Savings program\" means an account as defined under § 6-84-103(1) or an ABLE account under the Achieving a Better Life Experience Program Act, § 20-3-101 et seq.","path":["AR Code","Title 21","Chapter 5","Subchapter 13"],"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":"1487d363316dd713c11ca33a1bf34b5ef7d91072e1133c153c9fdcc106508814","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-21-5-1203","next":"us-ar/ark.-code-ann.-21-5-1302"},"notice":"GroundRules: Original legal text. Not legal advice."}