# Ark. Code Ann. § 26-59-109: Estate tax returns generally > Arkansas · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-109 ## Section - **Citation:** Ark. Code Ann. § 26-59-109 - **Heading:** Estate tax returns generally - **Jurisdiction:** Arkansas - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** AR Code / Title 26 / Chapter 59 / Section 26-59-109 ## Text (a) (1) Returns by Executor. In all cases in which the gross estate at the death of a citizen or resident of the United States exceeds one million dollars ($1,000,000) and a portion of the property comprising the gross estate is located in Arkansas, then the executor shall make a return with respect to the estate tax imposed by this chapter. (2) Citizens or Residents of the United States. In all cases when the gross estate at the death of a citizen or resident of the United States exceeds three million five hundred thousand dollars ($3,500,000) and a portion of the property composing the gross estate is located in Arkansas, then the executor shall make a return with respect to the estate tax imposed by this chapter. (3) Nonresidents Not Citizens of the United States. In the case of the estate of every nonresident not a citizen of the United States, if that part of the gross estate that is situated in the United States exceeds three million five hundred thousand dollars ($3,500,000) and a portion of the property composing the gross estate is located in Arkansas, then the executor shall make a return with respect to the estate tax imposed by this chapter. (4) Phase-in of Filing Requirement Amount. In the case of decedents dying in: Subdivisions (a)(2) and (3) of this section shall be applied by substituting for "$3,500,000" the following amount: 2002 and 2003 ................................................................... $1,000,000 2004............................................................................................... 1,500,000 2005.................................................................................................. 1,500,000 2006, 2007, and 2008..................................................................... 2,000,000 2009 and thereafter .............................................................. 3,500,000 (b) Returns by Beneficiaries. If the executor is unable to make a complete return as to any part of the gross estate of the decedent, he or she shall include in his or her return a description of such part and the name of every person holding a legal or beneficial interest therein. Upon notice from the Secretary of the Department of Finance and Administration, such person shall in like manner make a return as to such part of the gross estate. (c) Returns Due. Returns made under subsection (a) of this section shall be filed within nine (9) months after the date of the decedent's death. (d) Place of Filing. Estate tax returns shall be filed with the secretary at his or her office in Little Rock, Arkansas. Amended by Act 2019, No. 910,§ 4279, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4278, eff. 7/1/2019. Acts 1941, No. 136, § 21; 1947, No. 388, § 1; 1983, No. 379, § 19; A.S.A. 1947, § 63-120; Acts 1999, No. 1126, § 10; 2003, No. 645, § 4. fter the date of the decedent's death. (d) Place of Filing. Estate tax returns shall be filed with the secretary at his or her office in Little Rock, Arkansas. Amended by Act 2019, No. 910,§ 4279, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4278, eff. 7/1/2019. Acts 1941, No. 136, § 21; 1947, No. 388, § 1; 1983, No. 379, § 19; A.S.A. 1947, § 63-120; Acts 1999, No. 1126, § 10; 2003, No. 645, § 4. (a) (1) Returns by Executor. In all cases in which the gross estate at the death of a citizen or resident of the United States exceeds one million dollars ($1,000,000) and a portion of the property comprising the gross estate is located in Arkansas, then the executor shall make a return with respect to the estate tax imposed by this chapter. (2) Citizens or Residents of the United States. In all cases when the gross estate at the death of a citizen or resident of the United States exceeds three million five hundred thousand dollars ($3,500,000) and a portion of the property composing the gross estate is located in Arkansas, then the executor shall make a return with respect to the estate tax imposed by this chapter. (3) Nonresidents Not Citizens of the United States. In the case of the estate of every nonresident not a citizen of the United States, if that part of the gross estate that is situated in the United States exceeds three million five hundred thousand dollars ($3,500,000) and a portion of the property composing the gross estate is located in Arkansas, then the executor shall make a return with respect to the estate tax imposed by this chapter. (4) Phase-in of Filing Requirement Amount. In the case of decedents dying in: Subdivisions (a)(2) and (3) of this section shall be applied by substituting for "$3,500,000" the following amount: 2002 and 2003 ................................................................... $1,000,000 2004............................................................................................... 1,500,000 2005.................................................................................................. 1,500,000 2006, 2007, and 2008..................................................................... 2,000,000 2009 and thereafter .............................................................. 3,500,000 (1) Returns by Executor. In all cases in which the gross estate at the death of a citizen or resident of the United States exceeds one million dollars ($1,000,000) and a portion of the property comprising the gross estate is located in Arkansas, then the executor shall make a return with respect to the estate tax imposed by this chapter. (2) Citizens or Residents of the United States. In all cases when the gross estate at the death of a citizen or resident of the United States exceeds three million five hundred thousand dollars ($3,500,000) and a portion of the property composing the gross estate is located in Arkansas, then the executor shall make a return with respect to the estate tax imposed by this chapter. (3) Nonresidents Not Citizens of the United States. In the case of the estate of every nonresident not a citizen of the United States, if that part of the gross estate that is situated in the United States exceeds three million five hundred thousand dollars ($3,500,000) and a portion of the property composing the gross estate is located in Arkansas, then the executor shall make a return with respect to the estate tax imposed by this chapter. tates. In the case of the estate of every nonresident not a citizen of the United States, if that part of the gross estate that is situated in the United States exceeds three million five hundred thousand dollars ($3,500,000) and a portion of the property composing the gross estate is located in Arkansas, then the executor shall make a return with respect to the estate tax imposed by this chapter. (4) Phase-in of Filing Requirement Amount. In the case of decedents dying in: Subdivisions (a)(2) and (3) of this section shall be applied by substituting for "$3,500,000" the following amount: 2002 and 2003 ................................................................... $1,000,000 2004............................................................................................... 1,500,000 2005.................................................................................................. 1,500,000 2006, 2007, and 2008..................................................................... 2,000,000 2009 and thereafter .............................................................. 3,500,000 In the case of decedents dying in: Subdivisions (a)(2) and (3) of this section shall be applied by substituting for "$3,500,000" the following amount: 2002 and 2003 ................................................................... $1,000,000 2004............................................................................................... 1,500,000 2005.................................................................................................. 1,500,000 2006, 2007, and 2008..................................................................... 2,000,000 2009 and thereafter .............................................................. 3,500,000 In the case of decedents dying in: Subdivisions (a)(2) and (3) of this section shall be applied by substituting for "$3,500,000" the following amount: 2002 and 2003 ................................................................... $1,000,000 2004............................................................................................... 1,500,000 2005.................................................................................................. 1,500,000 2006, 2007, and 2008..................................................................... 2,000,000 2009 and thereafter .............................................................. 3,500,000 (b) Returns by Beneficiaries. If the executor is unable to make a complete return as to any part of the gross estate of the decedent, he or she shall include in his or her return a description of such part and the name of every person holding a legal or beneficial interest therein. Upon notice from the Secretary of the Department of Finance and Administration, such person shall in like manner make a return as to such part of the gross estate. (c) Returns Due. Returns made under subsection (a) of this section shall be filed within nine (9) months after the date of the decedent's death. (d) Place of Filing. Estate tax returns shall be filed with the secretary at his or her office in Little Rock, Arkansas. Amended by Act 2019, No. 910,§ 4279, eff. 7/1/2019. Amended by Act 2019, No. 910,§ 4278, eff. 7/1/2019. Acts 1941, No. 136, § 21; 1947, No. 388, § 1; 1983, No. 379, § 19; A.S.A. 1947, § 63-120; Acts 1999, No. 1126, § 10; 2003, No. 645, § 4. ## Nearby sections - [Ark. 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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) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-109. Check the current official text before relying on it. Not legal advice.