{"data":{"id":"us-ar/ark.-code-ann.-26-59-101","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-59-101","heading":"Title","body":"This chapter may be cited as the \"Estate Tax Law of Arkansas\".","path":["AR Code","Title 26","Chapter 59"],"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":"69a9d45835f7ad76d75b7343a1da3b5e2be29f8efca957e95468f604d397d959","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-58-303","next":"us-ar/ark.-code-ann.-26-59-102"},"notice":"GroundRules: Original legal text. Not legal advice."}