In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.
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