{"data":{"id":"us-ar/ark.-code-ann.-26-51-1802","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-1802","heading":"Effective date","body":"The provisions of this subchapter shall be in effect for taxable years beginning on and after January 1, 1998.","path":["AR Code","Title 26","Chapter 51","Subchapter 18"],"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":"74651ee63ddade517d835e6d03fc8c28885edfc65d372afee198c18a276564a2","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-1801","next":"us-ar/ark.-code-ann.-26-51-1901"},"notice":"GroundRules: Original legal text. Not legal advice."}