The personal property of any deceased person shall be liable in the hands of any executor or administrator for any tax due on the same by any testator or intestate.
Structure Arkansas Code
Subtitle 4 - Collection and Enforcement
Chapter 34 - General Provisions
§ 26-34-102. Ownership error in assessment
§ 26-34-103. Liability of executor or administrator
§ 26-34-104. Attorney General to conduct suits
§ 26-34-105. Limitation of actions on tangible property taxes
§ 26-34-106. Limitation of actions on intangible property taxes