{"data":{"id":"us-ar/ark.-code-ann.-23-35-103","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 23-35-103","heading":"Taxation","body":"A credit union shall be deemed an institution for savings and, together with all accumulations therein, shall not be subject to taxation except as to real estate owned. The shares of a credit union shall not be subject to a stock transfer tax when issued by the corporation or when transferred from one (1) member to another.","path":["AR Code","Title 23","Chapter 35","Subchapter 1"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"a232204078034ca28e84c287bb507fa5869aed629c372cec2c0090f672797d42","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-23-35-102","next":"us-ar/ark.-code-ann.-23-35-104"},"notice":"GroundRules: Original legal text. Not legal advice."}