When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate tax laws of the United States shall apply to and be followed in the interpretation of this chapter.
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