Browse Arkansas Code titles and sections
26-59-111. Estate tax return — Extension of filing time.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-59-111. Estate tax return — Extension of filing time.
(a) Any person who requests and receives an extension of time in which to file a federal estate tax return, as provided by 26 U.S.C. § 6081, as amended and in effect on January 1, 2002, shall be granted an extension of time in which to file the Arkansas estate tax return for the same period of time as granted for the filing of the federal estate tax return.
(b) This request for extension of time in which to file shall be granted by the timely filing of a copy of the federal application form with the Secretary of the Department of Finance and Administration and then attaching to the Arkansas estate tax return, when actually filed with the secretary, a copy of the document granting such federal extension.
(c) The secretary shall assess interest at the rate of ten percent (10%) per annum on the amount of estate tax finally determined to be due from the date the estate tax return was originally due to be filed.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-59-111
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:26-59-111
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 509c0460121456e54405bd49db6a66b675674919ee184998eaf15450c3b2f920
Source location: content.xml paragraph 30382
Stored source content
26-59-111. Estate tax return — Extension of filing time.
(a) Any person who requests and receives an extension of time in which to file a federal estate tax return, as provided by 26 U.S.C. § 6081, as amended and in effect on January 1, 2002, shall be granted an extension of time in which to file the Arkansas estate tax return for the same period of time as granted for the filing of the federal estate tax return.
(b) This request for extension of time in which to file shall be granted by the timely filing of a copy of the federal application form with the Secretary of the Department of Finance and Administration and then attaching to the Arkansas estate tax return, when actually filed with the secretary, a copy of the document granting such federal extension.
(c) The secretary shall assess interest at the rate of ten percent (10%) per annum on the amount of estate tax finally determined to be due from the date the estate tax return was originally due to be filed.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** The Secretary may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by this title or by regulations. Except in the case of taxpayers who are abroad, no such extension shall be for more than 6 months.
**(b) Automatic extension for corporation income tax returns** An extension of 6 months for the filing of the return of income taxes imposed by subtitle A shall be allowed any corporation if, in such manner and at such time as the Secretary may by regulations prescribe, there is filed on behalf of such corporation the form prescribed by the Secretary, and if such corporation pays, on or before the date prescribed for payment of the tax, the amount properly estimated as its tax; but this extension may be terminated at any time by the Secretary by mailing to the taxpayer notice of such termination at least 10 days prior to the date for termination fixed in such notice. In the case of any return for a taxable year of a C corporation which ends on December 31 and begins before January 1, 2026, the first sentence of this subsection shall be applied by substituting “5 months” for “6 months”. In the case of any return for a taxable year of a C corporation which ends on June 30 and begins before January 1, 2026, the first sentence of this subsection shall be applied by substituting “7 months” for “6 months”.
**(c) Cross references** For time for performing certain acts postponed by reason of war, see section 7508, and by reason of Presidentially declared disaster or terroristic or military action, see section 7508A.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6081
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 6081. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 3420
TITLE 26—INTERNAL REVENUE CODE
[§ 6076
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91–614 applicable with respect
to decedents dying after Dec. 31, 1970, see section 101(j)
of Pub. L. 91–614, set out as a note under section 2032 of
this title.
Amendment by Pub. L. 91–614 applicable with respect
to gifts made after Dec. 31, 1970, see section 102(e) of
Pub. L. 91–614, set out as a note under section 2501 of
this title.
EXTENSION OF TIME FOR PERFORMING CERTAIN ACTS
Pub. L. 111–312, title III, § 301(d)(1), Dec. 17, 2010, 124
Stat. 3300, provided that: ‘‘In the case of the estate of
a decedent dying after December 31, 2009, and before the
date of the enactment of this Act [Dec. 17, 2010], the due
date for—
‘‘(A) filing any return under section 6018 of the In-
ternal Revenue Code of 1986 (including any election
required to be made on such a return) as such section
is in effect after the date of the enactment of this Act
without regard to any election under subsection (c),
‘‘(B) making any payment of tax under chapter 11
of such Code, and
‘‘(C) making any disclaimer described in section
2518(b) of such Code of an interest in property passing
by reason of the death of such decedent,
‘‘shall not be earlier than the date which is 9 months
after the date of the enactment of this Act.’’
[§ 6076.
Repealed.
Pub.
L.
100–418,
title
I,
§ 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
Section, added Pub. L. 96–223, title I, § 101(c)(1)(A),
Apr. 2, 1980, 94 Stat. 250, related to time for filing re-
turn of windfall profit tax.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF REPEAL
Repeal applicable to crude oil removed from the
premises on or after Aug. 23, 1988, see section 1941(c) of
Pub. L. 100–418, set out as an Effective
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6081
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 6081. This identifies an authority to review, not proof of applicability.