reglab/housing_qa huggingface dataset:
AR Code § 9-17-611 (2020)
2020 Arkansas Code|Title 9 - Family Law|Subtitle 2 - Domestic Relations|Chapter 17 - Uniform Interstate Family Support Act|Article 6 - Registration, Enforcement, and Modification of Support Order|Part 3 - Registration and Modification of Child-Support Order of Another State|§ 9-17-611. Modification of child-support order of another state

 (a) If § 9-17-613 does not apply, upon petition a tribunal of this state may modify a child-support order issued in another state which is registered in this state if, after notice and hearing, the tribunal finds that:  (1) the following requirements are met:  (A) neither the child, nor the obligee who is an individual, nor the obligor resides in the issuing state;  (B) a petitioner who is a nonresident of this state seeks modification; and  (C) the respondent is subject to the personal jurisdiction of the tribunal of this state; or    (2) this state is the residence of the child, or a party who is an individual is subject to the personal jurisdiction of the tribunal of this state, and all of the parties who are individuals have filed consents in a record in the issuing tribunal for a tribunal of this state to modify the support order and assume continuing, exclusive jurisdiction.    (b) Modification of a registered child-support order is subject to the same requirements, procedures, and defenses that apply to the modification of an order issued by a tribunal of this state and the order may be enforced and satisfied in the same manner.  (c) A tribunal of this state may not modify any aspect of a child-support order that may not be modified under the law of the issuing state, including the duration of the obligation of support. If two or more tribunals have issued child-support orders for the same obligor and same child, the order that controls and must be so recognized under § 9-17-207 establishes the aspects of the support order which are nonmodifiable.  (d) In a proceeding to modify a child-support order, the law of the state that is determined to have issued the initial controlling order governs the duration of the obligation of support. The obligor's fulfillment of the duty of support established by that order precludes the imposition of a further obligation of support by a tribunal of this state.  (e) On the issuance of an order by a tribunal of this state modifying a child-support order issued in another state, the tribunal of this state becomes the tribunal having continuing, exclusive jurisdiction.  (f) Notwithstanding subsections (a) through (e) and § 9-17-201(b), a tribunal of this state retains jurisdiction to modify an order issued by a tribunal of this state if:  (1) one party resides in another state; and  (2) the other party resides outside the United States.
AR Code § 9-17-612 (2020)
2020 Arkansas Code|Title 9 - Family Law|Subtitle 2 - Domestic Relations|Chapter 17 - Uniform Interstate Family Support Act|Article 6 - Registration, Enforcement, and Modification of Support Order|Part 3 - Registration and Modification of Child-Support Order of Another State|§ 9-17-612. Recognition of order modified in another state

 If a child-support order issued by a tribunal of this state is modified by a tribunal of another state which assumed jurisdiction pursuant to the Uniform Interstate Family Support Act, a tribunal of this state:   (1) may enforce its order that was modified only as to arrears and interest accruing before the modification;  (2) may provide appropriate relief for violations of its order which occurred before the effective date of the modification; and  (3) shall recognize the modifying order of the other state, upon registration, for the purpose of enforcement.
AR Code § 9-17-613 (2020)
2020 Arkansas Code|Title 9 - Family Law|Subtitle 2 - Domestic Relations|Chapter 17 - Uniform Interstate Family Support Act|Article 6 - Registration, Enforcement, and Modification of Support Order|Part 3 - Registration and Modification of Child-Support Order of Another State|§ 9-17-613. Jurisdiction to modify child-support order of another state when individual parties reside in this state

 (a) If all of the parties who are individuals reside in this state and the child does not reside in the issuing state, a tribunal of this state has jurisdiction to enforce and to modify the issuing state's child-support order in a proceeding to register that order.  (b) A tribunal of this state exercising jurisdiction under this section shall apply the provisions of Articles 1 and 2, this article, and the procedural and substantive law of this state to the proceeding for enforcement or modification. Articles 3, 4, 5, 7, and 8 do not apply.
AR Code § 9-17-614 (2020)
2020 Arkansas Code|Title 9 - Family Law|Subtitle 2 - Domestic Relations|Chapter 17 - Uniform Interstate Family Support Act|Article 6 - Registration, Enforcement, and Modification of Support Order|Part 3 - Registration and Modification of Child-Support Order of Another State|§ 9-17-614. Notice to issuing tribunal of modification

 Within 30 days after issuance of a modified child-support order, the party obtaining the modification shall file a certified copy of the order with the issuing tribunal that had continuing, exclusive jurisdiction over the earlier order, and in each tribunal in which the party knows the earlier order has been registered. A party who obtains the order and fails to file a certified copy is subject to appropriate sanctions by a tribunal in which the issue of failure to file arises. The failure to file does not affect the validity or enforceability of the modified order of the new tribunal having continuing, exclusive jurisdiction.
AR Code § 9-17-615 (2020)
2020 Arkansas Code|Title 9 - Family Law|Subtitle 2 - Domestic Relations|Chapter 17 - Uniform Interstate Family Support Act|Article 6 - Registration, Enforcement, and Modification of Support Order|Part 4 - Registration and Modification of Foreign Child-Support Order|§ 9-17-615. Jurisdiction to modify child-support order of foreign country

 (a) Except as otherwise provided in § 9-17-711, if a foreign country lacks or refuses to exercise jurisdiction to modify its child-support order pursuant to its laws, a tribunal of this state may assume jurisdiction to modify the child-support order and bind all individuals subject to the personal jurisdiction of the tribunal whether the consent to modification of a child-support order otherwise required of the individual pursuant to § 9-17-611 has been given or whether the individual seeking modification is a resident of this state or of the foreign country.  (b) An order issued by a tribunal of this state modifying a foreign child-support order pursuant to this section is the controlling order.
AR Code § 9-17-616 (2020)
2020 Arkansas Code|Title 9 - Family Law|Subtitle 2 - Domestic Relations|Chapter 17 - Uniform Interstate Family Support Act|Article 6 - Registration, Enforcement, and Modification of Support Order|Part 4 - Registration and Modification of Foreign Child-Support Order|§ 9-17-616. Procedure to register child-support order of foreign country for modification

 A party or support enforcement agency seeking to modify, or to modify and enforce, a foreign child-support order not under the Convention may register that order in this state under §§ 9-17-601 through 9-17-608 if the order has not been registered. A petition for modification may be filed at the same time as a request for registration, or at another time. The petition must specify the grounds for modification.
AR Code § 28-70-401 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 5 - Fiduciary Relationships|Chapter 70 - Uniform Principal And Income Act|Subchapter 4 - Allocation of Receipts During Administration of Trust|Part 1 - Receipts From Entities|§ 28-70-401. Character of receipts

 (a) In this section, “entity” means a corporation, partnership, limited liability company, regulated investment company, real estate investment trust, common trust fund, or any other organization in which a trustee has an interest other than a trust or estate to which § 28-70-402 applies, a business or activity to which § 28-70-403 applies, or an asset-backed security to which § 28-70-415 applies.  (b) Except as otherwise provided in this section, a trustee shall allocate to income money received from an entity.  (c) A trustee shall allocate the following receipts from an entity to principal:  (1) property other than money;  (2) money received in one distribution or a series of related distributions in exchange for part or all of a trust's interest in the entity;  (3) money received in total or partial liquidation of the entity; and  (4) money received from an entity that is a regulated investment company or a real estate investment trust if the money distributed is a capital gain dividend for federal income tax purposes.    (d) Money is received in partial liquidation:  (1) to the extent that the entity, at or near the time of a distribution, indicates that it is a distribution in partial liquidation; or  (2) if the total amount of money and property received in a distribution or series of related distributions is greater than 20 percent of the entity's gross assets, as shown by the entity's year-end financial statements immediately preceding the initial receipt.    (e) Money is not received in partial liquidation, nor may it be taken into account under subsection (d)(2), to the extent that it does not exceed the amount of income tax that a trustee or beneficiary must pay on taxable income of the entity that distributes the money.  (f) A trustee may rely upon a statement made by an entity about the source or character of a distribution if the statement is made at or near the time of distribution by the entity's board of directors or other person or group of persons authorized to exercise powers to pay money or transfer property comparable to those of a corporation's board of directors.
AR Code § 28-70-402 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 5 - Fiduciary Relationships|Chapter 70 - Uniform Principal And Income Act|Subchapter 4 - Allocation of Receipts During Administration of Trust|Part 1 - Receipts From Entities|§ 28-70-402. Distribution from trust or estate

 A trustee shall allocate to income an amount received as a distribution of income from a trust or an estate in which the trust has an interest other than a purchased interest and shall allocate to principal an amount received as a distribution of principal from such a trust or estate. If a trustee purchases an interest in a trust that is an investment entity, or a decedent or donor transfers an interest in such a trust to a trustee, § 28-70-401 or § 28-70-415 applies to a receipt from the trust.
AR Code § 28-70-403 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 5 - Fiduciary Relationships|Chapter 70 - Uniform Principal And Income Act|Subchapter 4 - Allocation of Receipts During Administration of Trust|Part 1 - Receipts From Entities|§ 28-70-403. Business and other activities conducted by trustee

 (a) If a trustee who conducts a business or other activity determines that it is in the best interest of all the beneficiaries to account separately for the business or activity instead of accounting for it as part of the trust's general accounting records, the trustee may maintain separate accounting records for its transactions, whether or not its assets are segregated from other trust assets.  (b) A trustee who accounts separately for a business or other activity may determine the extent to which its net cash receipts must be retained for working capital, the acquisition or replacement of fixed assets, and other reasonably foreseeable needs of the business or activity, and the extent to which the remaining net cash receipts are accounted for as principal or income in the trust's general accounting records. If a trustee sells assets of the business or other activity, other than in the ordinary course of the business or activity, the trustee shall account for the net amount received as principal in the trust's general accounting records to the extent the trustee determines that the amount received is no longer required in the conduct of the business.  (c) Activities for which a trustee may maintain separate accounting records include:  (1) retail, manufacturing, service, and other traditional business activities;  (2) farming;  (3) raising and selling livestock and other animals;  (4) management of rental properties;  (5) extraction of minerals and other natural resources;  (6) timber operations; and  (7) activities to which § 28-70-414 applies.
AR Code § 28-70-404 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 5 - Fiduciary Relationships|Chapter 70 - Uniform Principal And Income Act|Subchapter 4 - Allocation of Receipts During Administration of Trust|Part 2 - Receipts Not Normally Apportioned|§ 28-70-404. Principal receipts

 A trustee shall allocate to principal:   (1) to the extent not allocated to income under this chapter, assets received from a transferor during the transferor's lifetime, a decedent's estate, a trust with a terminating income interest, or a payer under a contract naming the trust or its trustee as beneficiary;  (2) money or other property received from the sale, exchange, liquidation, or change in form of a principal asset, including realized profit, subject to this subchapter;  (3) amounts recovered from third parties to reimburse the trust because of disbursements described in § 28-70-502(a)(7) or for other reasons to the extent not based on the loss of income;  (4) proceeds of property taken by eminent domain, but a separate award made for the loss of income with respect to an accounting period during which a current income beneficiary had a mandatory income interest is income;  (5) net income received in an accounting period during which there is no beneficiary to whom a trustee may or must distribute income; and  (6) other receipts as provided in Part 3.
AR Code § 28-70-405 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 5 - Fiduciary Relationships|Chapter 70 - Uniform Principal And Income Act|Subchapter 4 - Allocation of Receipts During Administration of Trust|Part 2 - Receipts Not Normally Apportioned|§ 28-70-405. Rental property

 To the extent that a trustee accounts for receipts from rental property pursuant to this section, the trustee shall allocate to income an amount received as rent of real or personal property, including an amount received for cancellation or renewal of a lease. An amount received as a refundable deposit, including a security deposit or a deposit that is to be applied as rent for future periods, must be added to principal and held subject to the terms of the lease and is not available for distribution to a beneficiary until the trustee's contractual obligations have been satisfied with respect to that amount.
AR Code § 28-70-406 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 5 - Fiduciary Relationships|Chapter 70 - Uniform Principal And Income Act|Subchapter 4 - Allocation of Receipts During Administration of Trust|Part 2 - Receipts Not Normally Apportioned|§ 28-70-406. Obligation to pay money

 (a) An amount received as interest, whether determined at a fixed, variable, or floating rate, on an obligation to pay money to the trustee, including an amount received as consideration for prepaying principal, must be allocated to income without any provision for amortization of premium.  (b) A trustee shall allocate to principal an amount received from the sale, redemption, or other disposition of an obligation to pay money to the trustee more than one year after it is purchased or acquired by the trustee, including an obligation whose purchase price or value when it is acquired is less than its value at maturity. If the obligation matures within one year after it is purchased or acquired by the trustee, an amount received in excess of its purchase price or its value when acquired by the trust must be allocated to income.  (c) This section does not apply to an obligation to which § 28-70-409, § 28-70-410, § 28-70-411, § 28-70-412, § 28-70-414, or § 28-70-415 applies.
AR Code § 28-70-407 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 5 - Fiduciary Relationships|Chapter 70 - Uniform Principal And Income Act|Subchapter 4 - Allocation of Receipts During Administration of Trust|Part 2 - Receipts Not Normally Apportioned|§ 28-70-407. Insurance policies and similar contracts

 (a) Except as otherwise provided in subsection (b), a trustee shall allocate to principal the proceeds of a life insurance policy or other contract in which the trust or its trustee is named as beneficiary, including a contract that insures the trust or its trustee against loss for damage to, destruction of, or loss of title to a trust asset. The trustee shall allocate dividends on an insurance policy to income if the premiums on the policy are paid from income, and to principal if the premiums are paid from principal.  (b) A trustee shall allocate to income proceeds of a contract that insures the trustee against loss of occupancy or other use by an income beneficiary, loss of income, or, subject to § 28-70-403, loss of profits from a business.  (c) This section does not apply to a contract to which § 28-70-409 applies.
AR Code § 28-70-408 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 5 - Fiduciary Relationships|Chapter 70 - Uniform Principal And Income Act|Subchapter 4 - Allocation of Receipts During Administration of Trust|Part 3 - Receipts Normally Apportioned|§ 28-70-408. Insubstantial allocations not required

 If a trustee determines that an allocation between principal and income required by § 28-70-409, § 28-70-410, § 28-70-411, § 28-70-412, or § 28-70-415 is insubstantial, the trustee may allocate the entire amount to principal unless one of the circumstances described in § 28-70-104(c) applies to the allocation. This power may be exercised by a cotrustee in the circumstances described in § 28-70-104(d) and may be released for the reasons and in the manner described in § 28-70-104(e). An allocation is presumed to be insubstantial if:   (1) the amount of the allocation would increase or decrease net income in an accounting period, as determined before the allocation, by less than 10 percent; or  (2) the value of the asset producing the receipt for which the allocation would be made is less than 10 percent of the total value of the trust's assets at the beginning of the accounting period.
AR Code § 28-70-410 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 5 - Fiduciary Relationships|Chapter 70 - Uniform Principal And Income Act|Subchapter 4 - Allocation of Receipts During Administration of Trust|Part 3 - Receipts Normally Apportioned|§ 28-70-410. Liquidating asset

 (a) In this section, “liquidating asset” means an asset whose value will diminish or terminate because the asset is expected to produce receipts for a period of limited duration. The term includes a leasehold, patent, copyright, royalty right, and right to receive payments during a period of more than one year under an arrangement that does not provide for the payment of interest on the unpaid balance. The term does not include a payment subject to § 28-70-409, resources subject to § 28-70-411, timber subject to § 28-70-412, an activity subject to § 28-70-414, an asset subject to § 28-70-415, or any asset for which the trustee establishes a reserve for depreciation under § 28-70-503.  (b) A trustee shall allocate to income 10 percent of the receipts from a liquidating asset and the balance to principal.
AR Code § 28-70-411 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 5 - Fiduciary Relationships|Chapter 70 - Uniform Principal And Income Act|Subchapter 4 - Allocation of Receipts During Administration of Trust|Part 3 - Receipts Normally Apportioned|§ 28-70-411. Minerals, water, and other natural resources

 (a) To the extent that a trustee accounts for receipts from an interest in minerals or other natural resources pursuant to this section, the trustee shall allocate them as follows:  (1) If received as nominal delay rental or nominal annual rent on a lease, a receipt must be allocated to income.  (2) If received from a production payment, a receipt must be allocated to income if and to the extent that the agreement creating the production payment provides a factor for interest or its equivalent. The balance must be allocated to principal.  (3) If an amount received as a royalty, shut-in-well payment, take-or-pay payment, bonus, or delay rental is more than nominal, 90 percent must be allocated to principal and the balance to income.  (4) If an amount is received from a working interest or any other interest not provided for in paragraph (1), (2), or (3), 90 percent of the net amount received must be allocated to principal and the balance to income.    (b) An amount received on account of an interest in water that is renewable must be allocated to income. If the water is not renewable, 90 percent of the amount must be allocated to principal and the balance to income.  (c) This chapter applies whether or not a decedent or donor was extracting minerals, water, or other natural resources before the interest became subject to the trust.  (d) If a trust owns an interest in minerals, water, or other natural resources on January 1, 2000, the trustee may allocate receipts from the interest as provided in this chapter or in the manner used by the trustee before January 1, 2000. If the trust acquires an interest in minerals, water, or other natural resources after January 1, 2000, the trustee shall allocate receipts from the interest as provided in this chapter.
AR Code § 28-70-412 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 5 - Fiduciary Relationships|Chapter 70 - Uniform Principal And Income Act|Subchapter 4 - Allocation of Receipts During Administration of Trust|Part 3 - Receipts Normally Apportioned|§ 28-70-412. Timber

 (a) To the extent that a trustee accounts for receipts from the sale of timber and related products pursuant to this section, the trustee shall allocate the net receipts:  (1) to income to the extent that the amount of timber removed from the land does not exceed the rate of growth of the timber during the accounting periods in which a beneficiary has a mandatory income interest;  (2) to principal to the extent that the amount of timber removed from the land exceeds the rate of growth of the timber or the net receipts are from the sale of standing timber;  (3) to or between income and principal if the net receipts are from the lease of timberland or from a contract to cut timber from land owned by a trust, by determining the amount of timber removed from the land under the lease or contract and applying the rules in paragraphs (1) and (2); or  (4) to principal to the extent that advance payments, bonuses, and other payments are not allocated pursuant to paragraph (1), (2), or (3).    (b) In determining net receipts to be allocated pursuant to subsection (a), a trustee shall deduct and transfer to principal a reasonable amount for depletion.  (c) This chapter applies whether or not a decedent or transferor was harvesting timber from the property before it became subject to the trust.  (d) If a trust owns an interest in timberland on January 1, 2000, the trustee may allocate net receipts from the sale of timber and related products as provided in this chapter or in the manner used by the trustee before January 1, 2000. If the trust acquires an interest in timberland after January 1, 2000, the trustee shall allocate net receipts from the sale of timber and related products as provided in this chapter.