{"data":{"id":"us-ar/ark.-code-ann.-26-51-1306","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-1306","heading":"Withholding return and payment for racing winnings","body":"Every franchise holder required to deduct and withhold income tax from racing winnings under this subchapter shall file, within sixty (60) days after the termination of its racing season, a withholding return as prescribed by the Secretary of the Department of Finance and Administration and pay over to the secretary the full amount required to be deducted and withheld from the racing winnings by the franchise holder for the income year.","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 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"77c5222e8642101e18fd42d3f52b27324662721e287a960af4f72c3a2a994e7d","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-1305","next":"us-ar/ark.-code-ann.-26-51-1307","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}