In the case of decedents dying in: Subdivisions (a)(2) and (3) of this section shall be applied by substituting for “$3,500,000” the following amount: 2002 and 2003 $1,000,000 2004 1,500,000 2005 1,500,000 2006, 2007, and 2008 2,000,000 2009 and thereafter 3,500,000
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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