{"data":{"id":"us-ar/ark.-code-ann.-26-51-912","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-912","heading":"Minimum estimated tax","body":"A taxpayer who makes a declaration of estimated tax for the income year shall estimate an amount not less than ninety percent (90%) of the amount actually due.","path":["AR Code","Title 26","Chapter 51","Subchapter 9"],"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":"a1e416cee6bbc7bfb63fc60f861f359bb4e1219e4f8dfcc7ccc0636d820fe299","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-911","next":"us-ar/ark.-code-ann.-26-51-913"},"notice":"GroundRules: Original legal text. Not legal advice."}