{"data":{"id":"us-ar/ark.-code-ann.-23-17-230","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 23-17-230","heading":"Taxation - Exemptions","body":"Cooperatives formed under this subchapter shall continue to be exempt from all other excise taxes of whatsoever kind or nature except the Arkansas gross receipts tax under the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas compensating tax under the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.","path":["AR Code","Title 23","Chapter 17","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":"992b8db8ee4f6b9f656902d89e7a90d2303494c5e33e5c6c421729ecea67b3dd","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-23-17-229","next":"us-ar/ark.-code-ann.-23-17-231"},"notice":"GroundRules: Original legal text. Not legal advice."}