# Ark. Code Ann. § 26-59-103: Chapter to remain in effect while United States Government imposes estate tax

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-103

## Section

- **Citation:** Ark. Code Ann. § 26-59-103
- **Heading:** Chapter to remain in effect while United States Government imposes estate tax
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 59 / Section 26-59-103

## Text

This chapter shall remain in force and effect so long as the United States Government retains in full force and effect, as a part of the revenue laws of the United States, the present federal estate tax, and this chapter shall cease to be operative when the federal credit for state death taxes set forth in 26 U.S.C. § 2011 [repealed] is repealed completely for the estates of decedents dying on or after January 1, 2005. Acts 1941, No. 136, § 46; A.S.A. 1947, § 63-145; Acts 2003, No. 645, § 1.

This chapter shall remain in force and effect so long as the United States Government retains in full force and effect, as a part of the revenue laws of the United States, the present federal estate tax, and this chapter shall cease to be operative when the federal credit for state death taxes set forth in 26 U.S.C. § 2011 [repealed] is repealed completely for the estates of decedents dying on or after January 1, 2005.

Acts 1941, No. 136, § 46; A.S.A. 1947, § 63-145; Acts 2003, No. 645, § 1.

## 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_S26-59-103. Check the current official text before relying on it. Not legal advice.