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  2. U.S. State Codes
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  4. Arkansas
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  6. Title 26 - Taxation
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  8. Subtitle 5 - State Taxes
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  10. Chapter 59 - Estate Taxes


Chapter 59 - Estate Taxes


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