Arkansas Code
Subchapter 2 - Arkansas Inheritance Code of 1969
§ 28-9-206. Interests transmissible by inheritance

(a) Heirs may inherit every right, title, and interest not terminated by the intestate's death in real or personal property owned by an intestate at the time of the intestate's death and not disposed of by will.
(b) The rights of heirs will be subject to:
(1) The dower or curtesy of the intestate's surviving spouse;
(2) The homestead rights of the surviving spouse and children of the intestate, including the quarantine rights of the surviving spouse;
(3) All statutory rights and allowances to the surviving spouse and minor children;
(4) Any rights of a surviving spouse in respect to income tax refunds made pursuant to a joint federal income tax return; and
(5) An administration of the estate, if any.

(c) The portion of the intestate's estate which may pass by inheritance, after giving effect to subsection (b) of this section and to any partial testamentary disposition, is hereinafter sometimes called the “heritable estate” of the intestate.
(d) In this connection it is declared that subject to the conditions set out above, the intestate's entire right and title in respect to any and all reversionary and remainder interests, rights of reentry or forfeiture for condition broken, executory interests, and possibilities of reverter, whether any of such interests are vested or contingent, shall be transmissible by inheritance and will pass to the intestate's heirs determined as of the time of the intestate's death.
(e) An intestate may transmit his or her title to real or personal property by inheritance even though:
(1) The intestate is not in actual or constructive possession thereof; and
(2) There may be adverse possession thereof.

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