{"data":{"id":"us-ar/ark.-code-ann.-26-19-104","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-19-104","heading":"Effective dates","body":"The provisions of this subchapter shall be effective on and after January 1, 1994, for the taxes set forth in § 26-19-105(a)(1) ; on and after January 1, 1995, for the taxes set forth in § 26-19-105(a)(2) ; and for the taxable period beginning on or after January 1, 1995, for the taxes set forth in § 26-19-106 .","path":["AR Code","Title 26","Chapter 19"],"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":"4ba9de39d138ad8123707839f0b2408eb9f69054e1b7c4e2324791e798f44e4c","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-19-103","next":"us-ar/ark.-code-ann.-26-19-105"},"notice":"GroundRules: Original legal text. Not legal advice."}