Arkansas Statutes
§ 23-69-136 — Situs of personal property for taxation
Arkansas·Title 23
For the purpose of state, county, and municipal taxation, the situs of all personal property belonging to a domestic insurer and located in this state shall be at the home office of the insurer.
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Legislative History
Acts 1959, No. 148, § 491; A.S.A. 1947, § 66-4239.
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