{"data":{"id":"us-ar/ark.-code-ann.-26-51-408","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-408","heading":"Dividends of financial institutions taxable","body":"Dividends paid on shares of stock of financial institutions shall be subject to income tax under the Income Tax Act of 1929, § 26-51-101 et seq., on the same basis as dividends on shares of stock of business corporations.","path":["AR Code","Title 26","Chapter 51","Subchapter 4"],"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":"6545e2c2039aa64b7f0b455eff2fa1245e5baa21e3a62cfee34ab794e0cc3d91","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-407","next":"us-ar/ark.-code-ann.-26-51-409"},"notice":"GroundRules: Original legal text. Not legal advice."}