{"data":{"id":"us-ar/ark.-code-ann.-26-53-101","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-53-101","heading":"Title","body":"The title of this subchapter shall be cited as the \"Arkansas Compensating Tax Act of 1949\".","path":["AR Code","Title 26","Chapter 53","Subchapter 1"],"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":"f70b9b63baee9ca2bb23c97300ccc9f9c247f285a3385998037f0a1785b14f88","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-52-914","next":"us-ar/ark.-code-ann.-26-53-102"},"notice":"GroundRules: Original legal text. Not legal advice."}