{"data":{"id":"us-ar/ark.-code-ann.-23-69-136","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 23-69-136","heading":"Situs of personal property for taxation","body":"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.","path":["AR Code","Title 23","Chapter 69","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":"08af839ae9cc022637adea2195328f5bbe37ba18a8cd727f70b715d9f54688e7","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-23-69-135","next":"us-ar/ark.-code-ann.-23-69-137"},"notice":"GroundRules: Original legal text. Not legal advice."}