Chapter
Uniform Estate Tax Apportionment Act
- Ark. Code Ann. § 28-54-101— Short title
- Ark. Code Ann. § 28-54-102— Definitions
- Ark. Code Ann. § 28-54-103— Apportionment by will or other dispositive instrument
- Ark. Code Ann. § 28-54-104— Statutory apportionment of estate taxes
- Ark. Code Ann. § 28-54-105— Credits and deferrals
- Ark. Code Ann. § 28-54-106— Insulated property — Advancement of tax
- Ark. Code Ann. § 28-54-107— Apportionment and recapture of special elective benefits
- Ark. Code Ann. § 28-54-108— Securing payment of estate tax from property in possession of fiduciary
- Ark. Code Ann. § 28-54-109— Collection of estate tax by fiduciary
- Ark. Code Ann. § 28-54-110— Right of reimbursement
- Ark. Code Ann. § 28-54-111— Action to determine or enforce chapter
- Ark. Code Ann. § 28-54-112— Uniformity of application and construction
- Ark. Code Ann. § 28-54-113— Severability
- Ark. Code Ann. § 28-54-114— Delayed application
- Ark. Code Ann. § 28-54-115— Effective date