{"data":{"id":"us-ar/ark.-code-ann.-26-34-106","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-34-106","heading":"Limitation of actions on intangible property taxes","body":"No suit shall be brought for the recovery of unpaid and overdue taxes accruing because of underassessment of intangible property after seven (7) years from the date on which the taxes should have been in regular course collected.","path":["AR Code","Title 26","Chapter 34"],"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":"08f1855eedb27fb3793103963a5b21c2f11837e39e97df0a230913daa8fc5427","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-34-105","next":"us-ar/ark.-code-ann.-26-34-107"},"notice":"GroundRules: Original legal text. Not legal advice."}