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 Ann. § 23-69-136
Situs of personal property for taxation
Acts 1959, No. 148, § 491; A.S.A. 1947, § 66-4239.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.