Ark. Code § 6-84-113

Current with legislation from 2024 Fiscal and Special Sessions.

Section 6-84-113 - Liberal construction

This chapter shall be liberally construed to comply with the requirements of 26 U.S.C. § 529, as in effect on January 1, 2020.

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.