Arkansas Statutes
§ 24-10-103 — Tax exemption
Arkansas § 24-10-103
JurisdictionArkansas
Title24
This text of Arkansas § 24-10-103 (Tax exemption) 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. § 24-10-103 (2026).
Text
(a)The benefits payable by, and the assets of, the Arkansas Local Police and Fire Retirement System are exempt from taxes by the state or any political subdivision or agency thereof.
(b)The system shall be treated in the same manner as the Civil Service Retirement System for purposes of federal taxation.
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Legislative History
Acts 1981, No. 364, § 7; A.S.A. 1947, § 12-3808.
Nearby Sections
15
§ 24-1-101
Assets and income for retirement systems§ 24-1-102
Annual valuation§ 24-1-103
Change of contribution rate§ 24-1-105
Liabilities exceeding thirty-year amortization period - Legislated benefit enhancement prohibited§ 24-1-106
Benefit enhancements§ 24-1-201
Declaration of policy§ 24-1-202
Definitions§ 24-1-203
Rules§ 24-1-206
Agents§ 24-1-207
Contributions - State employeesCite This Page — Counsel Stack
Bluebook (online)
Arkansas § 24-10-103, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/24-10-103.