{"data":{"id":"us-ar/ark.-code-ann.-23-37-108","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 23-37-108","heading":"Associations subject to gross receipts and compensating taxes","body":"All savings and loan associations organized pursuant to the laws of this state and doing business in this state and all federal savings and loan associations doing business in this state shall be subject to 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 37","Subchapter 1"],"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":"f4316225496d8c7cc54eb1f08ce9df227c5be359b43067f27653b8d91e65f02d","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-23-37-107","next":"us-ar/ark.-code-ann.-23-37-201"},"notice":"GroundRules: Original legal text. Not legal advice."}