27 CAR § 3-202 – Requirements

(a) In lieu of providing proof of liability insurance under the Motor Vehicle Safety Responsibility Act, Arkansas Code § 27-19-101 et seq., a person or a religious denomination may qualify as a self-insurer by obtaining a certificate of self-insurance issued by the Secretary of the Department of Finance and Administration.
(b) The secretary shall not issue a certificate of self-insurance unless:
1. (1) A person or religious denomination has more than twenty-five (25) vehicles registered in their name in this state; and
2. (2) In the case of a religious denomination, the denomination:
  1. (A) Discourages its members from purchasing insurance of any form as being contrary to its religious tenets; or
  2. (B) Shares liability among its members for liability insurance purposes, in which case the religious denomination is considered an insurer for motor vehicle liability insurance purposes.