{"data":{"id":"us-ar/ark.-code-ann.-26-51-308","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-308","heading":"Trusts for qualified deferred compensation plans exempt","body":"An organization or trust described in 26 U.S.C. § 401(a) , as in effect on January 1, 2009, is exempt from income taxation under the Income Tax Act of 1929, § 26-51-101 et seq.","path":["AR Code","Title 26","Chapter 51","Subchapter 3"],"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":"24db6c885994ade1b16922841680961155ef0834c623fb8c7ac9879918952d3d","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-307","next":"us-ar/ark.-code-ann.-26-51-309"},"notice":"GroundRules: Original legal text. Not legal advice."}