Arkansas Code

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Chapter 59 Estate Taxes

• Section26-59-101. Title.
• Section26-59-102. Definitions.
• Section26-59-103. Chapter to remain in effect while United States Government imposes estate tax.
• Section26-59-104. Federal rules of interpretation applicable.
• Section26-59-105. Administration and enforcement of chapter.
• Section26-59-106. Amount of tax imposed — Resident estates.
• Section26-59-107. Tax imposed — Nonresident estates.
• Section26-59-108. Exemptions.
• Section26-59-109. Estate tax returns generally.
• Section26-59-110. Estate tax returns — Contents.
• Section26-59-111. Estate tax return — Extension of filing time.
• Section26-59-112. Secretary to make return when no return filed.
• Section26-59-113. Payment — Time limitations — Federal election.
• Section26-59-114. Payment of tax — Discharge of executor.
• Section26-59-115. [Repealed.]
• Section26-59-116. Payment of tax — Reimbursement to person paying tax.
• Section26-59-117. Payment of tax — Executor's liability.
• Section26-59-118. Payment of tax — Executor's right to sell real estate.
• Section26-59-119. Executor — Notice of appointment.
• Section26-59-120. Duties of probate clerks — Information required.
• Section26-59-121. Corporate executors of nonresident decedents — Restrictions.
• Section26-59-122. Disposition and allocation of funds.