{"data":{"id":"us-ar/ark.-code-ann.-23-48-101","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 23-48-101","heading":"Banks subject to gross receipts and compensating use taxes","body":"All banks shall be subject to the Arkansas Gross Receipts Act, § 26-52-101 et seq., and the Arkansas Compensating Tax Act, § 26-53-101 et seq.","path":["AR Code","Title 23","Chapter 48","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":"bf47dabf18c7c7a165ef34566c1cf0172eea38f077275187b9d94f5f93b46267","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-23-48-1011","next":"us-ar/ark.-code-ann.-23-48-102"},"notice":"GroundRules: Original legal text. Not legal advice."}