{"data":{"id":"us-ar/ark.-code-ann.-23-18-910","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 23-18-910","heading":"Tax treatment","body":"The Arkansas state income tax treatment of the following events will conform to the federal income tax treatment of the events:\n\n(1) A utility's receipt of a financing order that creates storm recovery property for the benefit of the utility;\n\n(2) The utility's receipt of cash or other valuable consideration in exchange for its transfer of the storm recovery property to an affiliate which is wholly owned, directly or indirectly, by the utility; and\n\n(3) The utility's receipt of cash or other valuable consideration in exchange for storm recovery bonds issued by the financing party.","path":["AR Code","Title 23","Chapter 18","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":"e396183918da9a5b48971de70aaac089fdae4984fbcd3e2002c2dba8dc293257","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-23-18-909","next":"us-ar/ark.-code-ann.-23-18-911"},"notice":"GroundRules: Original legal text. Not legal advice."}