{"data":{"id":"us-ar/ark.-code-ann.-23-18-328","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 23-18-328","heading":"Taxation","body":"Electric cooperative corporations organized and formed pursuant to this subchapter shall be subject to the provisions of the Arkansas Gross Receipts Act of 1941, § 26-52-101 et seq., and the Arkansas Compensating Tax Act of 1949, § 26-53-101 et seq.","path":["AR Code","Title 23","Chapter 18","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":"4dcbe8f67e1ffb0ae473edb4c4257a52c8af2b48722e60123a98cf912c4b6290","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-23-18-327","next":"us-ar/ark.-code-ann.-23-18-329"},"notice":"GroundRules: Original legal text. Not legal advice."}