# Ark. Code Ann. § 26-59-104: Federal rules of interpretation applicable

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-104

## Section

- **Citation:** Ark. Code Ann. § 26-59-104
- **Heading:** Federal rules of interpretation applicable
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 59 / Section 26-59-104

## Text

When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate tax laws of the United States shall apply to and be followed in the interpretation of this chapter. Acts 1941, No. 136, § 49; A.S.A. 1947, § 63-146.

When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate tax laws of the United States shall apply to and be followed in the interpretation of this chapter.

Acts 1941, No. 136, § 49; A.S.A. 1947, § 63-146.

## 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_S26-59-104. Check the current official text before relying on it. Not legal advice.