Arkansas Code
Subchapter 6 - Insurance Premium Taxes
§ 26-57-608. Nonliability of officers as to taxes or fees paid under invalid laws

No personal liability shall arise against any director, trustee, officer, or agent of any insurer by reason of any payment made by or on behalf of the insurer on account of any taxes, licenses, or fees paid pursuant to any law, even though such law is subsequently held to be invalid.