{"data":{"id":"us-ar/ark.-code-ann.-26-51-722","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-722","heading":"Effective date","body":"The provisions of this Act shall be applicable to all income earned or accrued in the income years, both calendar and fiscal, beginning on or after January 1, 1961.","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":"106833ca6e7a18a308cd7d972f812c9a0ec291c94c807d07fd2345db4f2eb09f","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-721","next":"us-ar/ark.-code-ann.-26-51-723"},"notice":"GroundRules: Original legal text. Not legal advice."}