The personal property of any deceased person shall be liable in the hands of any executor or administrator for any tax due on the same by any testator or intestate.
Ark. Code Ann. § 26-34-103
Liability of executor or administrator
Acts 1883, No. 114, § 101, p. 199; C. & M
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.