(a) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.
(b) A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee.
(c) As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee.
Structure Arkansas Code
Title 28 - Wills, Estates, and Fiduciary Relationships
Subtitle 4 - Administration Of Decedents' Estates
Chapter 54 - Uniform Estate Tax Apportionment Act
§ 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