Chapter
Estate Taxes
- Ark. Code Ann. § 26-59-101— Title
- Ark. Code Ann. § 26-59-102— Definitions
- Ark. Code Ann. § 26-59-103— Chapter to remain in effect while United States Government imposes estate tax
- Ark. Code Ann. § 26-59-104— Federal rules of interpretation applicable
- Ark. Code Ann. § 26-59-105— Administration and enforcement of chapter
- Ark. Code Ann. § 26-59-106— Amount of tax imposed — Resident estates
- Ark. Code Ann. § 26-59-107— Tax imposed — Nonresident estates
- Ark. Code Ann. § 26-59-108— Exemptions
- Ark. Code Ann. § 26-59-109— Estate tax returns generally
- Ark. Code Ann. § 26-59-110— Estate tax returns — Contents
- Ark. Code Ann. § 26-59-111— Estate tax return — Extension of filing time
- Ark. Code Ann. § 26-59-112— Secretary to make return when no return filed
- Ark. Code Ann. § 26-59-113— Payment — Time limitations — Federal election
- Ark. Code Ann. § 26-59-114— Payment of tax — Discharge of executor
- Ark. Code Ann. § 26-59-115— [Repealed.]
- Ark. Code Ann. § 26-59-116— Payment of tax — Reimbursement to person paying tax
- Ark. Code Ann. § 26-59-117— Payment of tax — Executor's liability
- Ark. Code Ann. § 26-59-118— Payment of tax — Executor's right to sell real estate
- Ark. Code Ann. § 26-59-119— Executor — Notice of appointment
- Ark. Code Ann. § 26-59-120— Duties of probate clerks — Information required
- Ark. Code Ann. § 26-59-121— Corporate executors of nonresident decedents — Restrictions
- Ark. Code Ann. § 26-59-122— Disposition and allocation of funds