Statutes > Arkansas Statutes > Title 23 - Public Utilities and Regulated Industries > Subtitle 3 - Insurance > Chapter 69 - Domestic Stock And Mutual Insurers > Subchapter 1 - General Provisions > § 23-69-136 - Situs of personal property for taxation.

§ 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.