Arkansas Code
Subtitle 4 - Administration Of Decedents' Estates
Chapter 54 - Uniform Estate Tax Apportionment Act

§ 28-54-101. Short title - This chapter may be cited as the Uniform Estate Tax...

§ 28-54-102. Definitions - In this chapter: (1) “Apportionable estate” means the value of...

§ 28-54-103. Apportionment by will or other dispositive instrument - (a) Except as otherwise provided in subsection (c), the following...

§ 28-54-104. Statutory apportionment of estate taxes - To the extent that apportionment of an estate tax is...

§ 28-54-105. Credits and deferrals - Except as otherwise provided in §§ 28-54-106 and 28-54-107, the...

§ 28-54-106. Insulated property — Advancement of tax - (a) In this section: (1) “Advanced fraction” means a fraction...

§ 28-54-107. Apportionment and recapture of special elective benefits - (a) In this section: (1) “Special elective benefit” means a...

§ 28-54-108. Securing payment of estate tax from property in possession of fiduciary - (a) A fiduciary may defer a distribution of property until...

§ 28-54-109. Collection of estate tax by fiduciary - (a) A fiduciary responsible for payment of an estate tax...

§ 28-54-110. Right of reimbursement - (a) A person required under § 28-54-109 to pay an...

§ 28-54-111. Action to determine or enforce chapter - A fiduciary, transferee, or beneficiary of the gross estate may...

§ 28-54-112. Uniformity of application and construction - In applying and construing this uniform act, consideration must be...

§ 28-54-113. Severability - If any provision of this chapter or the application thereof...

§ 28-54-114. Delayed application - (a) Sections 28-54-103 — 28-54-107 do not apply to the...

§ 28-54-115. Effective date - This chapter takes effect on January 1, 2008.