Opinion No.

The Honorable Bob McGinnis State Representative Route 3, Box 197 Marianna, AR 72360

Dear Representative McGinnis:

This is in response to your request for an opinion on the following question:

Can a member of the Arkansas Teacher Retirement System retire effective December 31, 1989 and not begin receiving an annuity until July 1, 1990, and still be exempt from the state income tax as provided in Arkansas Code Annotated 26-51-307?

It is my opinion that the answer to this question is "no." This conclusion is compelled by the language of A.C.A.26-51-307(b) (Supp. 1987) which states in pertinent part…