This chapter may be cited as the “Estate Tax Law of Arkansas”.
Structure Arkansas Code
§ 26-59-103. Chapter to remain in effect while United States Government imposes estate tax
§ 26-59-104. Federal rules of interpretation applicable
§ 26-59-105. Administration and enforcement of chapter
§ 26-59-109. Estate tax returns generally
§ 26-59-110. Estate tax returns — Contents
§ 26-59-112. Secretary to make return when no return filed
§ 26-59-117. Payment of tax — Executor's liability
§ 26-59-118. Payment of tax — Executor's right to sell real estate