{"data":{"id":"us-ar/ark.-code-ann.-26-51-1509","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-1509","heading":"Recordkeeping requirement","body":"For purposes of this subchapter, the recordkeeping provisions of § 26-18-506 requiring a taxpayer to maintain records for six (6) years after a return is filed shall be extended to require the taxpayer claiming a wetland and riparian zone creation and restoration tax credit under this subchapter to maintain the required records for the required minimum life of the project plus three (3) years.","path":["AR Code","Title 26","Chapter 51","Subchapter 15"],"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":"10da2f9fc8c56d0e08b32dc045d4c865ee315104bd83867936d721f86fffe91c","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-1508","next":"us-ar/ark.-code-ann.-26-51-1510"},"notice":"GroundRules: Original legal text. Not legal advice."}