Arkansas Statutes
§ 23-35-103 — Taxation
Arkansas § 23-35-103
JurisdictionArkansas
Title23
This text of Arkansas § 23-35-103 (Taxation) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ark. Code Ann. § 23-35-103 (2026).
Text
A credit union shall be deemed an institution for savings and, together with all accumulations therein, shall not be subject to taxation except as to real estate owned. The shares of a credit union shall not be subject to a stock transfer tax when issued by the corporation or when transferred from one (1) member to another.
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Legislative History
Acts 1971, No. 132, § 35; A.S.A. 1947, § 67-935.
Nearby Sections
15
§ 23-1-101
Definitions§ 23-1-103
Compliance with Acts 1935, No. 324, and rules of commission required - Penalties for noncompliance§ 23-1-106
Penalties cumulative - Recovery of penalty not bar to further penalty or criminal prosecution§ 23-1-108
Jurisdiction and venue of actions§ 23-1-110
Actions tried without jury - Exceptions§ 23-1-111
Copies of official papers as evidence§ 23-1-115
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Bluebook (online)
Arkansas § 23-35-103, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/23-35-103.