STATE STATUTES & CODES
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
ARKANSAS STATUTES AND CODES
§ 26-59-103
LexisNexis Practice Insights
Estate Tax in Arkansas Currently Inoperative for Decedents Dying After January 1, 2005
26-59-103. Chapter to remain in effect while federal government imposes estate tax.
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this chapter shall cease to be operative when the federal credit for state death taxes set forth in 26 U.S.C. 2011 is repealed completely for the estates of decedents dying on or after January 1, 2005.
Estate Tax in Arkansas Currently Inoperative for Decedents Dying After January 1, 2005
26-59-103. Chapter to remain in effect while federal government imposes estate tax.
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this chapter shall cease to be operative when the federal credit for state death taxes set forth in 26 U.S.C. 2011 is repealed completely for the estates of decedents dying on or after January 1, 2005.
Arkansas Forms by Issue
Arkansas Court Forms
Arkansas Law
Arkansas State Laws
> Arkansas State Parks
Arkansas Tax
Arkansas Agencies
Arkansas Court Map
Tips