- (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.