Arkansas Statutes

§ 28-72-301 — Definition

Arkansas § 28-72-301

This text of Arkansas § 28-72-301 (Definition) 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. § 28-72-301 (2026).

Text

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.

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Legislative History

Acts 1971, No. 728, § 3; A.S.A. 1947, § 58-119.

Nearby Sections

15
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Bluebook (online)
Arkansas § 28-72-301, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/28-72-301.