Browse Arkansas Code titles and sections
23-35-103. Taxation.
Arkansas Code — all titles (historical 2020) · legal_authorities
23-35-103. Taxation.
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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 23-35-103
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:23-35-103
Source file: gov.ar.code.title.23.odt
Pages: Not recorded – Not recorded
Passage SHA-256: e06a381cb091ba56a8441e6e5261642040b113f8ea31aede116abd639453b841
Source location: content.xml paragraph 16305
Stored source content
23-35-103. Taxation.
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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