Arkansas Statutes

§ 21-5-1301 — Definitions

Arkansas § 21-5-1301

This text of Arkansas § 21-5-1301 (Definitions) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ark. Code Ann. § 21-5-1301 (2026).

Text

As used in this subchapter:

(1)(A) "Agency" means a board, commission, department, officer, or other authority of the government of the State of Arkansas.
(B)"Agency" does not include the General Assembly, the courts, and Governor; and (2) "Savings program" means an account as defined under § 6-84-103(1) or an ABLE account under the Achieving a Better Life Experience Program Act, § 20-3-101 et seq.

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Legislative History

Amended by Act 2021, No. 882,§ 2, eff. for tax years beginning on or after January 1, 2021. Added by Act 2015, No. 1255,§ 1, eff. 1/1/2016.

Nearby Sections

15
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Bluebook (online)
Arkansas § 21-5-1301, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/21-5-1301.