Browse Arkansas Code titles and sections
26-51-803. Fiduciary returns.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-803. Fiduciary returns.
(a) Every fiduciary, except a receiver appointed by authority of law in possession of part only of the property of an individual, shall make return under oath for any individual trust or estate for whom he or she acts, when the returns are required by the provision of the Income Tax Act of 1929, § 26-51-101 et seq., and for every trust or estate when the beneficiary is a nonresident and shall state therein that he or she has sufficient knowledge of the affairs of the individual, trust, or estate for which return is made to enable him or her to make the return, and that the return is, to the best of his or her knowledge and belief, correct.
(b) Any fiduciary required to make returns under the Income Tax Act of 1929, § 26-51-101 et seq., shall be subject to all the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., which apply to individuals.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-803
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-51-803
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c458b55ee2b34b03081cdf31af2013dfa63e3ae9b1c8400265fafb785eedf043
Source location: content.xml paragraph 14430
Stored source content
26-51-803. Fiduciary returns.
(a) Every fiduciary, except a receiver appointed by authority of law in possession of part only of the property of an individual, shall make return under oath for any individual trust or estate for whom he or she acts, when the returns are required by the provision of the Income Tax Act of 1929, § 26-51-101 et seq., and for every trust or estate when the beneficiary is a nonresident and shall state therein that he or she has sufficient knowledge of the affairs of the individual, trust, or estate for which return is made to enable him or her to make the return, and that the return is, to the best of his or her knowledge and belief, correct.
(b) Any fiduciary required to make returns under the Income Tax Act of 1929, § 26-51-101 et seq., shall be subject to all the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., which apply to individuals.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-101. Title.
This act shall be known and may be cited as the “Income Tax Act of 1929”.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-101
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-51-101. This identifies an authority to review, not proof of applicability.