Arkansas Code
Subtitle 5 - State Taxes
Chapter 59 - Estate Taxes

§ 26-59-101. Title - This chapter may be cited as the “Estate Tax Law...

§ 26-59-102. Definitions - As used in this chapter: (1) “Decedent” includes the testator,...

§ 26-59-103. Chapter to remain in effect while United States Government imposes estate tax - This chapter shall remain in force and effect so long...

§ 26-59-104. Federal rules of interpretation applicable - When not otherwise provided for in this chapter, the rules...

§ 26-59-105. Administration and enforcement of chapter - Except as otherwise provided in this chapter, the Secretary of...

§ 26-59-109. Estate tax returns generally - In the case of decedents dying in: Subdivisions (a)(2) and...

§ 26-59-110. Estate tax returns — Contents - The executor at such times and in such manner as...

§ 26-59-112. Secretary to make return when no return filed - If any executor, administrator, fiduciary, trustee, person, corporation, company, or...

§ 26-59-117. Payment of tax — Executor's liability - If any executor makes distribution either in whole or in...

§ 26-59-118. Payment of tax — Executor's right to sell real estate - Every executor shall have the same right and power to...

§ 26-59-119. Executor — Notice of appointment - The executor within two (2) months after the decedent's death...