Except as otherwise provided in this chapter, the Secretary of the Department of Finance and Administration shall have jurisdiction and be charged with the administration and enforcement of the provisions of this chapter.
Ark. Code Ann. § 26-59-105
Administration and enforcement of chapter
Known as the Estate Tax Law
The act spans §§ 26-59-101 to 26-59-122 (22 sections).
Acts 1941, No. 136, § 6; A.S.A. 1947, § 63-105; Acts 2019, No. 910, § 4277.
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.