Disabled veterans, surviving spouses of disabled veterans, and surviving minor dependent children of disabled veterans who are eligible for the exemption from the payment of all state taxes on the homestead and personal property owned by them, as provided for in § 26-3-306, shall be exempt from the payment of the tax levied in this chapter if the amount of tax owed is less than five dollars ($5.00).
Ark. Code Ann. § 26-61-112
Exemption from tax
Known as the Forest Fire Protection Tax Act
The act spans §§ 26-61-101 to 26-61-112 (12 sections).
Acts 1993, No. 1082, § 1; 1995, No. 1296, § 88.
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.