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Arkansas Code of 1987 (2024)
Title 24 - RETIREMENT AND PENSIONS (§§ 24-1-101 — 24-12-204)
Chapter 10 - ARKANSAS LOCAL POLICE AND FIRE RETIREMENT SYSTEM (§§ 24-10-101 — 24-10-709)
Subchapter 1 - GENERAL PROVISIONS (§§ 24-10-101 — 24-10-107)
Section 24-10-103 - Tax exemption

Universal Citation:
AR Code § 24-10-103 (2024)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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  • (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.

Acts 1981, No. 364, § 7; A.S.A. 1947, § 12-3808.

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