Ark. Code § 23-69-136

Current with legislation from 2024 Fiscal and Special Sessions.
Section 23-69-136 - Situs of personal property for taxation

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.

Ark. Code § 23-69-136

Acts 1959, No. 148, § 491; A.S.A. 1947, § 66-4239.