Estate tax returns generally
Known as the Estate Tax Law
The act spans §§ 26-59-101 to 26-59-122 (22 sections).
Acts 1941, No. 136, § 21; 1947, No. 388, § 1; 1983, No. 379, § 19; A.S.A. 1947, § 63-120; Acts 1999, No. 1126, § 10; 2003, No. 645, § 4; 2019, No. 910, §§ 4278, 4279.
In the case of decedents dying in: Subdivisions (a)(2) and (3) of this section shall be applied by substituting for “$3,500,000” the following amount: 2002 and 2003 $1,000,000 2004 1,500,000 2005 1,500,000 2006, 2007, and 2008 2,000,000 2009 and thereafter 3,500,000
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.