{"data":{"id":"us-ar/ark.-code-ann.-26-51-460","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-460","heading":"Opportunity zones - Definition","body":"(a) Except as provided in subsection (b) of this section, 26 U.S.C. § 1400Z-2 , as in effect on January 1, 2018, regarding opportunity zones, is adopted for the purpose of computing Arkansas income tax liability.\n\n(b) As used in this section and for purposes of the adoption of 26 U.S.C. § 1400Z-2 , \"opportunity zone\" means a population census tract located in Arkansas that is designated as a qualified opportunity zone under 26 U.S.C. § 1400Z-1 , as of January 1, 2019.","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":"ce1aa3657e7ef11f20567c739d6115391a6d7840721897ec5e54ecef9d59b211","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-459","next":"us-ar/ark.-code-ann.-26-51-461"},"notice":"GroundRules: Original legal text. Not legal advice."}