Estate Taxes

  1. Law
  2. Arkansas Code
  3. Taxation
  4. State Taxes
  5. Estate Taxes

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Section
26-59-101

Title

Section
26-59-102

Definitions

Section
26-59-103

Chapter to remain in effect while United States Government imposes estate tax

Section
26-59-104

Federal rules of interpretation applicable

Section
26-59-105

Administration and enforcement of chapter

Section
26-59-106

Amount of tax imposed — Resident estates

Section
26-59-107

Tax imposed — Nonresident estates

Section
26-59-108

Exemptions

Section
26-59-109

Estate tax returns generally

Section
26-59-110

Estate tax returns — Contents

Section
26-59-111

Estate tax return — Extension of filing time

Section
26-59-112

Secretary to make return when no return filed

Section
26-59-113

Payment — Time limitations — Federal election

Section
26-59-114

Payment of tax — Discharge of executor

Section
26-59-116

Payment of tax — Reimbursement to person paying tax

Section
26-59-117

Payment of tax — Executor's liability

Section
26-59-118

Payment of tax — Executor's right to sell real estate

Section
26-59-119

Executor — Notice of appointment

Section
26-59-120

Duties of probate clerks — Information required

Section
26-59-121

Corporate executors of nonresident decedents — Restrictions

Section
26-59-122

Disposition and allocation of funds