Arkansas Statutes
§ 6-84-113 — Liberal construction
Arkansas·Title 6
This chapter shall be liberally construed to comply with the requirements of 26 U.S.C. § 529 , as in effect on January 1, 2020.
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Related
§ 529
26 U.S.C. § 529
Legislative History
Amended by Act 2021, No. 966,§ 22, eff. 7/28/2021. Amended by Act 2018EX2, No. 15,§ 5, eff. for tax years beginning on or after 1/1/2018. Amended by Act 2018EX2, No. 8,§ 5, eff. 1/1/2018. Amended by Act 2017, No. 884,§ 14, eff. 8/1/2017. Amended by Act 2017, No. 155,§ 8, eff. for tax years beginning on and after 1/1/2015. Amended by Act 2015, No. 580,§ 12, eff. for tax years beginning on or after January 1, 2014. Acts 1999, No. 996, § 12; 2003, No. 515, § 1; 2007, No. 218, § 8; 2011, No. 787, § 8.