Arkansas Code
Subchapter 32 - Arkansas Amendment 82 Implementation Act
§ 15-4-3216. Exemption from taxes — Eligible to secure deposits — Legal for investment

(a) All bonds issued under Arkansas Constitution, Amendment 82, and this subchapter and interest on the bonds are exempt from all state and local taxes.
(b) The bonds shall be eligible to secure deposits of all public funds and shall be legal for investment of bank, fiduciary, insurance company, trust, and public funds.