{"data":{"id":"us-ar/ark.-code-ann.-26-51-1605","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-1605","heading":"[Repealed]","body":"Repealed by Act 2017, No. 1042,§ 2, eff. for tax years beginning on or after 1/1/2018.\n\nActs 1997, No. 1168, § 5.","path":["AR Code","Title 26","Chapter 51","Subchapter 16"],"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":"e204d4bb4c338c3cd6724137a60e7f358cf273a6e36fa0b55f33414ba2f6ae46","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-1604","next":"us-ar/ark.-code-ann.-26-51-1606"},"notice":"GroundRules: Original legal text. Not legal advice."}