{"data":{"id":"us-ar/ark.-code-ann.-26-65-101","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-65-101","heading":"Title","body":"This chapter shall be known and may be cited as the \"Elective Pass-Through Entity Tax Act\".","path":["AR Code","Title 26","Chapter 65"],"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":"c71eee286493120ed4afbbf5faf14242be5e9db8edd1884847b2e378c4cc1318","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-64-104","next":"us-ar/ark.-code-ann.-26-65-102"},"notice":"GroundRules: Original legal text. Not legal advice."}