{"data":{"id":"us-ar/ark.-code-ann.-26-59-104","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-59-104","heading":"Federal rules of interpretation applicable","body":"When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate tax laws of the United States shall apply to and be followed in the interpretation of this chapter.","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":"4201d4a8463136f43c793c7d5cbb66f4eb5d87c67f45e5c17c6fe4c05b76398b","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-59-103","next":"us-ar/ark.-code-ann.-26-59-105"},"notice":"GroundRules: Original legal text. Not legal advice."}