{"data":{"id":"us-ar/ark.-code-ann.-26-54-101","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-54-101","heading":"Title","body":"This chapter shall be known and may be cited as the \"Arkansas Corporate Franchise Tax Act of 1979\".","path":["AR Code","Title 26","Chapter 54"],"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":"b21d4a0bae3a609ccf2a7f9b26d535e169c8d4abc6798444f419139288ddcfb7","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-53-303","next":"us-ar/ark.-code-ann.-26-54-102"},"notice":"GroundRules: Original legal text. Not legal advice."}