{"data":{"id":"us-ar/ark.-code-ann.-26-53-111","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-53-111","heading":"Deduction for bad debts","body":"A bad debt deduction from a taxable sale under this subchapter is allowed and shall be taken in the same manner as provided in § 26-52-309 .","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":"ae14f447db16d24dd9983238afdff9690244787fbb0fb4e2de9110f837cbd8ab","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-53-110","next":"us-ar/ark.-code-ann.-26-53-112"},"notice":"GroundRules: Original legal text. Not legal advice."}