When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate tax laws of the United States shall apply to and be followed in the interpretation of this chapter.
Ark. Code Ann. § 26-59-104
Federal rules of interpretation applicable
Known as the Estate Tax Law
The act spans §§ 26-59-101 to 26-59-122 (22 sections).
Acts 1941, No. 136, § 49; A.S.A. 1947, § 63-146.
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.