(a) When letters of administration or letters testamentary are issued by any probate clerk of a county of the State of Arkansas, the probate clerk shall immediately advise the Revenue Division of the Department of Finance and Administration that such letters were granted, giving the name of the executor or administrator and an estimate of the value of the estate of the deceased person so far as the probate clerk is able to ascertain from information obtained, and the number of heirs of the deceased person.
(b) The probate clerk of the county shall also furnish the division a certified copy of the appraisement of the real and personal property of each estate when the appraisement of the property of each of the estates is filed with the probate clerk.
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