Arkansas Code
Chapter 70 - Uniform Principal And Income Act
Subchapter 3 - Apportionment at Beginning and End of Income Interest

§ 28-70-301. When right to income begins and ends - (a) An income beneficiary is entitled to net income from...

§ 28-70-302. Apportionment of receipts and disbursements when decedent dies or income interest begins - (a) A trustee shall allocate an income receipt or disbursement...

§ 28-70-303. Apportionment when income interest ends - (a) In this section, “undistributed income” means net income received...