# Ark. Code Ann. § 26-59-101: Title

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-101

## Section

- **Citation:** Ark. Code Ann. § 26-59-101
- **Heading:** Title
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 59 / Section 26-59-101

## Text

This chapter may be cited as the "Estate Tax Law of Arkansas". Acts 1941, No. 136, § 1; A.S.A. 1947, § 63-101.

This chapter may be cited as the "Estate Tax Law of Arkansas".

Acts 1941, No. 136, § 1; A.S.A. 1947, § 63-101.

## Nearby sections

- [Ark. Code Ann. § 26-59-101 Title](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-101.md)
- [Ark. Code Ann. § 26-59-102 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-102.md)
- [Ark. Code Ann. § 26-59-103 Chapter to remain in effect while United States Government imposes estate tax](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-103.md)
- [Ark. Code Ann. § 26-59-104 Federal rules of interpretation applicable](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-104.md)
- [Ark. Code Ann. § 26-59-105 Administration and enforcement of chapter](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-105.md)
- [Ark. Code Ann. § 26-59-106 Amount of tax imposed - Resident estates](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-106.md)
- [Ark. Code Ann. § 26-59-107 Tax imposed - Nonresident estates](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-107.md)
- [Ark. Code Ann. § 26-59-108 Exemptions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-108.md)
- [Ark. Code Ann. § 26-59-109 Estate tax returns generally](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-109.md)
- [Ark. Code Ann. § 26-59-110 Estate tax returns - Contents](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-110.md)
- [Ark. Code Ann. § 26-59-111 Estate tax return - Extension of filing time](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-111.md)
- [Ark. Code Ann. § 26-59-112 Secretary to make return when no return filed](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-112.md)
- [Ark. Code Ann. § 26-59-113 Payment - Time limitations - Federal election](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-113.md)
- [Ark. Code Ann. § 26-59-114 Payment of tax - Discharge of executor](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-114.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-101. Check the current official text before relying on it. Not legal advice.