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    • Legislation USA
    • Arkansas Code
    • Title 28 - Wills, Estates, and Fiduciary Relationships
    • Subtitle 4 - Administration Of Decedents' Estates
    • Chapter 54 - Uniform Estate Tax Apportionment Act
    • § 28-54-101. Short title

    Arkansas Code
    Chapter 54 - Uniform Estate Tax Apportionment Act
    § 28-54-101. Short title

    This chapter may be cited as the Uniform Estate Tax Apportionment Act.

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    Structure Arkansas Code

    Arkansas Code

    Title 28 - Wills, Estates, and Fiduciary Relationships

    Subtitle 4 - Administration Of Decedents' Estates

    Chapter 54 - Uniform Estate Tax Apportionment Act

    § 28-54-101. Short title

    § 28-54-102. Definitions

    § 28-54-103. Apportionment by will or other dispositive instrument

    § 28-54-104. Statutory apportionment of estate taxes

    § 28-54-105. Credits and deferrals

    § 28-54-106. Insulated property — Advancement of tax

    § 28-54-107. Apportionment and recapture of special elective benefits

    § 28-54-108. Securing payment of estate tax from property in possession of fiduciary

    § 28-54-109. Collection of estate tax by fiduciary

    § 28-54-110. Right of reimbursement

    § 28-54-111. Action to determine or enforce chapter

    § 28-54-112. Uniformity of application and construction

    § 28-54-113. Severability

    § 28-54-114. Delayed application

    § 28-54-115. Effective date

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