{"data":{"id":"us-ar/ark.-code-ann.-26-26-1402","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-26-1402","heading":"Applicability","body":"The provisions of this subchapter shall not be applicable to taxpayers whose property is subject to assessment by the Tax Division of the Arkansas Public Service Commission.","path":["AR Code","Title 26","Chapter 26","Subchapter 14"],"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":"418e2d501637da3206824443b7ee50e83c9ddd068bbb65068a4eb3a44598f04c","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-26-1401","next":"us-ar/ark.-code-ann.-26-26-1403"},"notice":"GroundRules: Original legal text. Not legal advice."}