(a) The benefits payable by, and the assets of, the Arkansas Local Police and Fire Retirement System are exempt from taxes by the state or any political subdivision or agency thereof.
(b) The system shall be treated in the same manner as the Civil Service Retirement System for purposes of federal taxation.
Structure Arkansas Code
Title 24 - Retirement And Pensions
Chapter 10 - Arkansas Local Police And Fire Retirement System
Subchapter 1 - General Provisions
§ 24-10-104. Correction of errors
§ 24-10-106. Limitation on benefit enhancement of Acts 1997, No. 769
§ 24-10-107. Direct deposit of insurance premium tax money in system