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51 chapters · 1,813 sections in this title.
Ark. Code Ann. § 26-59-114 Payment of tax — Discharge of executor
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(a) The Secretary of the Department of Finance and Administration shall issue to the executor upon payment of the tax imposed by this chapter receipts in triplicate any of which shall be sufficient evidence of the payment, and shall entitle the executor to be credited and allowed…
Ark. Code Ann. § 26-59-116 Payment of tax — Reimbursement to person paying tax
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(a) If the tax or any part thereof is paid or collected out of that part of the estate passing to or in possession of any person other than the executor in his or her capacity as such, the person shall be entitled to a reimbursement out of any part of the estate still undistribut…
Ark. Code Ann. § 26-59-117 Payment of tax — Executor's liability
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If any executor makes distribution either in whole or in part of any of the property of an estate to the heirs, next of kin, distributees, legatees, or devisees without having paid or secured the tax due the State of Arkansas under this chapter or obtained the release of the prop…
Ark. Code Ann. § 26-59-118 Payment of tax — Executor's right to sell real estate
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Every executor shall have the same right and power to take possession of or sell, convey, and dispose of real estate as assets of the estate for payment of the tax imposed by this chapter as the executor may have for the payment of the debts of the decedent.