(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.
Section: Previous 24-10-102 24-10-103 24-10-104 24-10-105 24-10-106 24-10-107 NextLast modified: November 15, 2016