If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are severable.
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