{"data":{"id":"us-ar/ark.-code-ann.-26-26-904","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-26-904","heading":"Listing by representatives","body":"The property of every ward shall be listed by his or her guardian; of every minor, idiot, or lunatic, having no other guardian, by his or her father, if living, and if not, by his or her mother, if living; and if neither father nor mother is living, by the person having the property in charge; of every wife, by her husband, if of sound mind; if not, by herself, if she is of sound mind; of every person for whose benefit property is held in trust, by the trustee; of every estate of a deceased person, by the executor or administrator; of corporations whose assets are in the hands of receivers, by the receiver; of every company, firm, body politic, or corporate, by the president or principal accounting officer, partner, or agent thereof.","path":["AR Code","Title 26","Chapter 26","Subchapter 9"],"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":"b19b4fc2076222ff64ef5612f2ad73e25e8610f90c2f77b84ab7504da2a661b5","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-26-903","next":"us-ar/ark.-code-ann.-26-26-905"},"notice":"GroundRules: Original legal text. Not legal advice."}