Arkansas Statutes

§ 9-28-408 — Church-related exemption - Definition

Arkansas·Title 9
(a)(1) Any church or group of churches exempt from the state income tax levied by the Income Tax Act of 1929, § 26-51-101 et seq., when operating a child welfare agency shall be exempt from obtaining a license to operate the facility by the receipt by the Child Welfare Agency Review Board of written request therefor, together with the written verifications required in subsection (b) of this section.
(2)A written request shall be made by those churches desiring exemption to the board, which is mandated under the authority of this subchapter to license all child welfare agencies.
(b)(1) In order to maintain an exempt status, the child welfare agency shall state every two (2) years in written form signed by the persons in charge that the agency has met the fire, safety, and health inspecti

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Legislative History

Amended by Act 2019, No. 315,§ 731, eff. 7/24/2019. Acts 1997, No. 1041, § 8

Nearby Sections

15
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