Arkansas Code
Chapter 54 - Uniform Estate Tax Apportionment Act
§ 28-54-114. Delayed application

(a) Sections 28-54-103 — 28-54-107 do not apply to the estate of a decedent who dies more than three years after January 1, 2008, if the decedent continuously lacked testamentary capacity from the expiration of the three-year period until the date of death.
(b) For the estate of a decedent who dies on or after January 1, 2008, to which §§ 28-54-103 — 28-54-107 do not apply, estate taxes must be apportioned pursuant to the law in effect immediately before January 1, 2008.

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