Arkansas StatutesSubchapter 11 - Donations or Sales of Equipment to Educational Institutionsยง 26-51-1101 - Definitions.ยง 26-51-1102 - Credit granted.ยง 26-51-1103 - Limit on total credit.ยง 26-51-1104 - Documentation required.ยง 26-51-1105 - Rules and regulations.