{"data":{"id":"us-ar/ark.-code-ann.-26-18-101","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-18-101","heading":"Title","body":"This chapter shall be known and may be cited as the \"Arkansas Tax Procedure Act\".","path":["AR Code","Title 26","Chapter 18","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":"7438cff6ce819805bf997ba82e1d94e8921ba6142df26490b1170527c6ed2fb9","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-18-1120","next":"us-ar/ark.-code-ann.-26-18-102"},"notice":"GroundRules: Original legal text. Not legal advice."}