Bonds issued under the provisions of this subchapter, and the interest thereon, shall be exempt from all state, county, and municipal taxes, and this exemption shall include income, inheritance, and estate taxes.
Structure Arkansas Code
Title 12 - Law Enforcement, Emergency Management, and Military Affairs
Subtitle 3 - Correctional Facilities and Programs
Chapter 41 - Local Correctional Facilities
Subchapter 6 - County Jail Revenue Bond Act of 1981
§ 12-41-604. Adoption of ordinance
§ 12-41-605. County jail boards
§ 12-41-606. Bonds — Authority to issue
§ 12-41-607. Bonds — Authorizing resolution
§ 12-41-608. Bonds — Contract between parties — Enforcement
§ 12-41-609. Bonds — Terms and conditions
§ 12-41-611. Bonds — Coupons — Execution — Seal
§ 12-41-612. Bonds — Liability on
§ 12-41-613. Bonds — Pledge of revenues — Funds
§ 12-41-614. Bonds — Tax exemption