{"data":{"id":"us-ar/ark.-code-ann.-26-51-704","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-704","heading":"Nonbusiness income","body":"Rents and royalties from real or tangible personal property, capital gains, interest, dividends, or patent or copyright royalties, to the extent that they constitute nonbusiness income, shall be allocated as provided in §§ 26-51-705 - 26-51-708 .","path":["AR Code","Title 26","Chapter 51","Subchapter 7"],"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":"9ca67839fe1aebb4d637e9959192f8057ff43900c58df74e6e6c68f95a9c04c0","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-703","next":"us-ar/ark.-code-ann.-26-51-705"},"notice":"GroundRules: Original legal text. Not legal advice."}