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U.S. State Codes
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Arkansas
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Title 26 - Taxation
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Subtitle 5 - State Taxes
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Chapter 59 - Estate Taxes
Chapter 59 - Estate Taxes
§ 26-59-101. Title
§ 26-59-102. Definitions
§ 26-59-103. Chapter to remain in effect while federal government imposes estate tax
§ 26-59-104. Federal rules of interpretation applicable
§ 26-59-105. Administration and enforcement of chapter
§ 26-59-106. Amount of tax imposed -- Resident estates
§ 26-59-107. Tax imposed -- Nonresident estates
§ 26-59-108. Exemptions
§ 26-59-109. Estate tax returns generally
§ 26-59-110. Estate tax returns -- Contents
§ 26-59-111. Estate tax return -- Extension of filing time
§ 26-59-112. Director to make return when no return filed
§ 26-59-113. Payment -- Time limitations -- Federal election
§ 26-59-114. Payment of tax -- Discharge of executor
§ 26-59-116. Payment of tax -- Reimbursement to person paying tax
§ 26-59-117. Payment of tax -- Executor's liability
§ 26-59-118. Payment of tax -- Executor's right to sell real estate
§ 26-59-119. Executor -- Notice of appointment
§ 26-59-120. Duties of probate clerks -- Information required
§ 26-59-121. Corporate executors of nonresident decedents -- Restrictions
§ 26-59-122. Disposition and allocation of funds