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.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.
Arkansas Legal Code