Arkansas Code
Chapter 50 - Claims Against Estates
§ 28-50-101. Limitations on filing of claims

(a) Statute of Nonclaim.
(1) Except as provided in §§ 28-50-102 and 28-50-110, all claims against a decedent's estate, other than expenses of administration and claims of the United States which, under valid laws of the United States, are not barrable by a statute of nonclaim, but including claims of a state or territory of the United States and any subdivision thereof, whether due or to become due, absolute or contingent, liquidated or unliquidated, founded on contract or otherwise, shall be forever barred as against the estate, the personal representative, or the heirs and devisees of the decedent, unless verified to the personal representative or filed with the court within six (6) months after the date of the first publication of notice to creditors.
(2) All claims for injury or death caused by the negligence of the decedent shall also be filed within six (6) months from the date of first publication of the notice, or they shall be forever barred and precluded from any benefit in the estate.

(b) Statute of Limitations. No claim shall be allowed which was barred by any statute of limitations at the time of the decedent's death.
(c) When Statute of Nonclaim Not Affected by Statute of Limitations. No claim shall be barred by the statute of limitations which was not barred thereby at the time of the decedent's death, if the claim shall be presented to the personal representative or filed with the court within six (6) months after the date of the first publication of notice to creditors.
(d) Claims Barred When No Administration Commenced or No Notice Published. In any event, all claims barrable under the provision of subsection (a) of this section shall be barred at the end of five (5) years after the date of the death of the decedent, unless within this period letters have been issued and notice to creditors published as provided by § 28-40-111.
(e) Liens Not Affected. Nothing in this section shall affect or prevent any action or proceeding to enforce any mortgage, pledge, or other lien arising under contract or statute upon the property of the estate.
(f) Certain Tort Claims Not Affected.
(1) Notwithstanding the foregoing provisions relating to the time for filing claims against an estate, or any other provisions of the Probate Code, a tort claim or tort action against the estate of a deceased tortfeasor, to the extent of any recovery which will be satisfied from liability insurance or from uninsured motorist insurance coverage and which will not use, consume, or deplete any assets of the decedent's estate, may be brought within the limitation period otherwise provided for the tort action.
(2) No recovery against the tortfeasor's estate shall use, consume, diminish, or deplete the assets of the decedent's estate, and any recovery shall not affect the distribution of the assets of the estate to the heirs, next of kin, legatees, or devisees of the deceased tortfeasor unless a claim is filed in the manner and within the time provided by the Probate Code for filing claims against the estate.

(g) Extension of Limitation to Certain Cases. Notwithstanding the foregoing provisions relating to the time for filing claims against an estate, or any other provisions of the Probate Code, a creditor of an estate who receives service of notice from the personal representative in accordance with § 28-40-111(a)(4), within thirty (30) days of the expiration of the nonclaim period, shall have an additional thirty (30) days after the expiration of the nonclaim period in which to present or file its claim.
(h) Claims of Known or Reasonably Ascertainable Creditors Barred. Notwithstanding any other provisions of this section to the contrary, the claims of all known or reasonably ascertainable creditors shall be barred at the end of two (2) years from date of first publication of notice to creditors, even if they have not been provided actual notice in accordance with § 28-40-111(a)(4).