24 CAR § 20-1201. Premium tax turnback allocation

(a) Arkansas Code § 24-11-101 et seq., as amended by Acts 2011, No. 979, affects the allocation of premium taxes that are to be turned back to qualified locations to defray a portion of the employer contributions to the local plans and to Arkansas Local Police and Fire Retirement System. (b) The Arkansas Fire and Police Pension Review Board is authorized to determine the qualified locations and their eligibility to receive an allocation.