# Ark. Code Ann. § 26-59-108: Exemptions

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-108

## Section

- **Citation:** Ark. Code Ann. § 26-59-108
- **Heading:** Exemptions
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 59 / Section 26-59-108

## Text

(a) There shall not be imposed any estate taxes, inheritance taxes, or transfer taxes upon the succession of title to any property from any person, association, company, or corporation, whether resident or nonresident of this state, passing to or for the use of: (1) The State of Arkansas or to or for the use of municipal corporations or other political subdivisions thereof for exclusively public purposes; (2) Public institutions of learning; or (3) Any public hospital not for profit within this state. (b) No estate taxes, inheritance taxes, or transfer taxes levied by this state shall be imposed upon any bequest made by a resident of this state to any religious, charitable, or educational institution, organization, or foundation, whether incorporated or unincorporated, no part of the net earnings of which inures to the benefit of any private stockholder or other individual or corporation, even though the institution, organization, or foundation is located in another state, if the law of such other state provides an equal and like exemption for bequests made by residents of that state to such institutions, organizations, or foundations located in this state. Acts 1943, No. 19, § 1; 1963, No. 25, § 1; 1965, No. 169, § 1; A.S.A. 1947, § 63-151.

(a) There shall not be imposed any estate taxes, inheritance taxes, or transfer taxes upon the succession of title to any property from any person, association, company, or corporation, whether resident or nonresident of this state, passing to or for the use of: (1) The State of Arkansas or to or for the use of municipal corporations or other political subdivisions thereof for exclusively public purposes; (2) Public institutions of learning; or (3) Any public hospital not for profit within this state.

(1) The State of Arkansas or to or for the use of municipal corporations or other political subdivisions thereof for exclusively public purposes;

(2) Public institutions of learning; or

(3) Any public hospital not for profit within this state.

(b) No estate taxes, inheritance taxes, or transfer taxes levied by this state shall be imposed upon any bequest made by a resident of this state to any religious, charitable, or educational institution, organization, or foundation, whether incorporated or unincorporated, no part of the net earnings of which inures to the benefit of any private stockholder or other individual or corporation, even though the institution, organization, or foundation is located in another state, if the law of such other state provides an equal and like exemption for bequests made by residents of that state to such institutions, organizations, or foundations located in this state.

Acts 1943, No. 19, § 1; 1963, No. 25, § 1; 1965, No. 169, § 1; A.S.A. 1947, § 63-151.

## 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_S26-59-108. Check the current official text before relying on it. Not legal advice.