Amount of tax imposed — Resident estates
Ark. Code Ann. § 26-59-106
Amount of tax imposed — Resident estates
Known as the Estate Tax Law
The act spans §§ 26-59-101 to 26-59-122 (22 sections).
Applied in 1 court decision — leading case Pledger v. Worthen Bank & Trust Co. (1994)
Most recently applied in Pledger v. Worthen Bank & Trust Co. (December 1994)
Acts 1941, No. 136, § 3; 1945, No. 294, § 2; 1953, No. 188, § 1; 1983, No. 379, § 17; A.S.A. 1947, § 63-103; Acts 1999, No. 1126, § 40; 2003, No. 645, § 2.
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.