This chapter shall remain in force and effect so long as the United States Government retains in full force and effect, as a part of the revenue laws of the United States, the present federal estate tax, and this chapter shall cease to be operative when the federal credit for state death taxes set forth in 26 U.S.C. § 2011 [repealed] is repealed completely for the estates of decedents dying on or after January 1, 2005.
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