# Ark. Code Ann. § 26-59-102: Definitions

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-102

## Section

- **Citation:** Ark. Code Ann. § 26-59-102
- **Heading:** Definitions
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 59 / Section 26-59-102

## Text

As used in this chapter: (1) "Decedent" includes the testator, intestate, grantor, bargainor, vendor, or donor; (2) "Executor" means the executor, administrator, curator, fiduciary, or custodian of property of a decedent, or if there is no executor, administrator, curator, fiduciary, or custodian appointed, qualified, and acting, then any person who is in the actual or constructive possession of any property included in the gross estate of the decedent; (3) "Gross estate" means the gross estate as determined under the provisions of the applicable federal revenue act; (4) "Net estate" means the net estate as determined under the provisions of the applicable federal revenue act; (5) "Nonresident" means an individual or natural person domiciled without the State of Arkansas; (6) "Person" means an individual, natural person, corporation, association, partnership, limited liability company, joint-stock company, business trust, and inter vivos trust; (7) "Resident" means an individual or natural person domiciled in the State of Arkansas as provided by statute or otherwise; (8) "Tangible personal property" means corporeal personal property, including money; and (9) "Transfer" shall be taken to include the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner described in this chapter. Amended by Act 2019, No. 910,§ 4276, eff. 7/1/2019. Acts 1941, No. 136, § 2; 1945, No. 294, § 1; A.S.A. 1947, § 63-102; Acts 1995, No. 1160, § 40.

As used in this chapter:

(1) "Decedent" includes the testator, intestate, grantor, bargainor, vendor, or donor;

(2) "Executor" means the executor, administrator, curator, fiduciary, or custodian of property of a decedent, or if there is no executor, administrator, curator, fiduciary, or custodian appointed, qualified, and acting, then any person who is in the actual or constructive possession of any property included in the gross estate of the decedent;

(3) "Gross estate" means the gross estate as determined under the provisions of the applicable federal revenue act;

(4) "Net estate" means the net estate as determined under the provisions of the applicable federal revenue act;

(5) "Nonresident" means an individual or natural person domiciled without the State of Arkansas;

(6) "Person" means an individual, natural person, corporation, association, partnership, limited liability company, joint-stock company, business trust, and inter vivos trust;

(7) "Resident" means an individual or natural person domiciled in the State of Arkansas as provided by statute or otherwise;

(8) "Tangible personal property" means corporeal personal property, including money; and

(9) "Transfer" shall be taken to include the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain, sale, gift, or appointment in the manner described in this chapter.

Amended by Act 2019, No. 910,§ 4276, eff. 7/1/2019.

Acts 1941, No. 136, § 2; 1945, No. 294, § 1; A.S.A. 1947, § 63-102; Acts 1995, No. 1160, § 40.

## 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_S26-59-102. Check the current official text before relying on it. Not legal advice.