Ark. Code Ann. § 26-51-201

Individuals, trusts, and estates — Definition

Applied in 1 court decision — leading case Weiss v. McFadden (2003)

Most recently applied in Weiss v. McFadden (June 2003)

Acts 1929, No. 118, Art. 2, § 3; Pope's Dig., § 14026; Acts 1957, No. 20, § 1; 1961, No. 34, § 1; 1967, No. 46, § 1; 1971, No. 221, § 1; 1973, No. 215, §§ 1, 2; A.S.A. 1947, § 8…

From Less Than or Equal To Rate $0 $4,499 0.75% $4,500 $8,899 2.5% $8,900 $13,399 3.5% $13,400 $22,199 4.5% $22,200 $37,199 5% $37,200 $79,300 5.9%

table.

From Less Than or Equal To Rate $0 $4,499 0% $4,500 $8,899 2% $8,900 $13,399 3% $13,400 $22,199 3.4%

table.

From Less Than or Equal To Rate $0 $4,000 2% $4,001 $8,000 4% $8,001 $79,300 5.9% $79,301 and above 6.6%

table.

From Less Than or Equal To Rate $0 $4,000 2% $4,001 $8,000 4% $8,001 and above 5.9%

table.

From Less Than or Equal To Bracket Adjustment Amount $79,301 $80,300 $440 $80,301 $81,300 $340 $81,301 $82,500 $240 $82,501 $83,600 $140 $83,601 $84,600 $40 $84,601 and above $0

table.

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.