{"data":{"id":"us-ar/ark.-code-ann.-28-72-301","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 28-72-301","heading":"Definition","body":"As used in this subchapter, unless the context otherwise requires, all references to \"the code\" are to the Internal Revenue Code of 1954, and all references to specific sections of the code include future amendments to the sections and corresponding provisions of any future federal tax laws.","path":["AR Code","Title 28","Chapter 72","Subchapter 3"],"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 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"46487ee7b6bac1577eaf09abdbc2bf0877c6aff5c349c8aea0e4e1b2ce1c8fe5","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-28-72-207","next":"us-ar/ark.-code-ann.-28-72-302","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}