{"data":{"id":"us-ar/ark.-code-ann.-26-52-603","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-52-603","heading":"Benefits of subchapter for individual taxpayers only","body":"This subchapter is intended to exempt only individual taxpayers from the Arkansas income tax and not to provide exemption for corporations or any taxpayers other than individual taxpayers.","path":["AR Code","Title 26","Chapter 52","Subchapter 6"],"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":"77652f9f1667419852040d438fc33ba43ac641f3ca26d3e4f616aa5cec7fc9d1","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-602","next":"us-ar/ark.-code-ann.-26-52-604"},"notice":"GroundRules: Original legal text. Not legal advice."}