{"data":{"id":"us-ar/ark.-code-ann.-26-26-1204","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-26-1204","heading":"Accounts and notes included in merchant's valuation","body":"Each merchant in giving a list of value of personal property as provided in § 26-26-1203 shall include in the valuation all good balances of accounts on his or her books and all notes at their true value in money, and the list shall be rendered under oath as prescribed in cases of personal property.","path":["AR Code","Title 26","Chapter 26","Subchapter 12"],"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":"405aed790e165fd74a038fbaa9525db858ada38fbddef839a6e953ad913374d3","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-26-1203","next":"us-ar/ark.-code-ann.-26-26-1205"},"notice":"GroundRules: Original legal text. Not legal advice."}