# Ark. Code Ann. § 26-59-110: Estate tax returns - Contents > Arkansas · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-110 ## Section - **Citation:** Ark. Code Ann. § 26-59-110 - **Heading:** Estate tax returns - Contents - **Jurisdiction:** Arkansas - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** AR Code / Title 26 / Chapter 59 / Section 26-59-110 ## Text The executor at such times and in such manner as may be required by rules made pursuant to law shall also file with the Secretary of the Department of Finance and Administration a return under oath, setting forth: (1) A description and the value of the gross estate of the decedent at the time of the decedent's death, as defined in the applicable federal revenue act, or in case of the estate of a decedent who at the time of death was not domiciled in the United States, of that part of the decedent's gross estate situated in the United States; (2) The deductions allowable under this chapter; (3) The value of the net estate of the decedent as defined in this chapter; (4) A description and the value of such part of the real property and tangible personal property of the gross estate of a decedent who at the time of the decedent's death was a resident of the State of Arkansas as shall be located or situate, at the time of the decedent's death, without the State of Arkansas; (5) A description and the value of such part of the real property and tangible personal property of the gross estate of a decedent who at the time of the decedent's death was a nonresident of the State of Arkansas but a resident of the United States as shall be located or situate, at the time of the decedent's death, within the State of Arkansas; (6) A description and the value of real property situate and personal property having an actual situs in this state and intangible personal property physically present within this state of the estate of a decedent who at the time of the decedent's death was not a resident of the United States; and (7) The tax paid or payable thereon and the manner of computing the tax, or such part of such information as may at the time be ascertainable and such supplemental data as may be necessary to determine and establish the correct tax. Amended by Act 2019, No. 315,§ 3046, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4280, eff. 7/1/2019. Acts 1941, No. 136, § 20; A.S.A. 1947, § 63-119. The executor at such times and in such manner as may be required by rules made pursuant to law shall also file with the Secretary of the Department of Finance and Administration a return under oath, setting forth: (1) A description and the value of the gross estate of the decedent at the time of the decedent's death, as defined in the applicable federal revenue act, or in case of the estate of a decedent who at the time of death was not domiciled in the United States, of that part of the decedent's gross estate situated in the United States; (2) The deductions allowable under this chapter; (3) The value of the net estate of the decedent as defined in this chapter; (4) A description and the value of such part of the real property and tangible personal property of the gross estate of a decedent who at the time of the decedent's death was a resident of the State of Arkansas as shall be located or situate, at the time of the decedent's death, without the State of Arkansas; (5) A description and the value of such part of the real property and tangible personal property of the gross estate of a decedent who at the time of the decedent's death was a nonresident of the State of Arkansas but a resident of the United States as shall be located or situate, at the time of the decedent's death, within the State of Arkansas; (6) A description and the value of real property situate and personal property having an actual situs in this state and intangible personal property physically present within this state of the estate of a decedent who at the time of the decedent's death was not a resident of the United States; and s as shall be located or situate, at the time of the decedent's death, within the State of Arkansas; (6) A description and the value of real property situate and personal property having an actual situs in this state and intangible personal property physically present within this state of the estate of a decedent who at the time of the decedent's death was not a resident of the United States; and (7) The tax paid or payable thereon and the manner of computing the tax, or such part of such information as may at the time be ascertainable and such supplemental data as may be necessary to determine and establish the correct tax. Amended by Act 2019, No. 315,§ 3046, eff. 7/24/2019. Amended by Act 2019, No. 910,§ 4280, eff. 7/1/2019. Acts 1941, No. 136, § 20; A.S.A. 1947, § 63-119. ## 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) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C59_S26-59-110. Check the current official text before relying on it. Not legal advice.