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24-10-103. Tax exemption.
Arkansas Code — all titles (historical 2020) · legal_authorities
24-10-103. Tax exemption.
(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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 24-10-103
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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Record provenance
Stable record: arkansas_code:legal_authorities:24-10-103
Source file: gov.ar.code.title.24.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 6b2c8e07b4ae793ef88c8300de4fc1fed0a5b6ec18fa07114a65892ca28e3a3f
Source location: content.xml paragraph 9751
Stored source content
24-10-103. Tax exemption.
(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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