{"data":{"id":"us-ar/ark.-code-ann.-26-51-104","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-104","heading":"Administration","body":"The Secretary of the Department of Finance and Administration shall administer and enforce the tax imposed by the Income Tax Act of 1929, § 26-51-101 et seq.","path":["AR Code","Title 26","Chapter 51","Subchapter 1"],"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":"8e688a83cff88f5183ae3245a8baa6210a0442218dc2d8f57a3d254c5b8c610d","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-103","next":"us-ar/ark.-code-ann.-26-51-105"},"notice":"GroundRules: Original legal text. Not legal advice."}