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Uniform Estate Tax Apportionment Act
Law
Arkansas Code
Wills, Estates, and Fiduciary Relationships
Administration Of Decedents' Estates
Uniform Estate Tax Apportionment Act
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Section
28-54-101
Short title
Section
28-54-102
Definitions
Section
28-54-103
Apportionment by will or other dispositive instrument
Section
28-54-104
Statutory apportionment of estate taxes
Section
28-54-105
Credits and deferrals
Section
28-54-106
Insulated property — Advancement of tax
Section
28-54-107
Apportionment and recapture of special elective benefits
Section
28-54-108
Securing payment of estate tax from property in possession of fiduciary
Section
28-54-109
Collection of estate tax by fiduciary
Section
28-54-110
Right of reimbursement
Section
28-54-111
Action to determine or enforce chapter
Section
28-54-112
Uniformity of application and construction
Section
28-54-113
Severability
Section
28-54-114
Delayed application
Section
28-54-115
Effective date