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ARKANSAS STATUTES AND CODES
§ 23-69-136 - Situs of personal property for taxation.
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.
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.
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