Arkansas Code
Subchapter 4 - Deceased Employees — Payment for Accrued Leave
§ 21-4-404. Payment for unused annual leave and holidays

When a person dies while actively employed by any agency of the State of Arkansas, the deceased's estate or the person entitled to receive payment shall receive payment from the state agency for all unused annual leave and holidays which had accrued to the deceased at the time of death, except that the total shall not exceed sixty (60) days.