{"data":{"id":"us-ar/ark.-code-ann.-26-51-1305","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-1305","heading":"Liability of franchise holders","body":"Every holder of a franchise to conduct dog racing, horse racing, or electronic games of skill shall be liable for amounts required to be deducted and withheld by this subchapter regardless of whether the amounts were in fact deducted and withheld.","path":["AR Code","Title 26","Chapter 51","Subchapter 13"],"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":"930eb7b5d469e1baad84c4a24454dda0155e15d2f60ed9d6b65477f022015b86","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-1304","next":"us-ar/ark.-code-ann.-26-51-1306"},"notice":"GroundRules: Original legal text. Not legal advice."}