Arkansas § 26-51-803 Fiduciary returns

Arkansas Statutes

§ 26-51-803 — Fiduciary returns

Arkansas § 26-51-803

Title26

This text of Arkansas § 26-51-803 (Fiduciary returns) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ark. Code Ann. § 26-51-803 (2026).

Text

(a)Every fiduciary, except a receiver appointed by authority of law in possession of part only of the property of an individual, shall make return under oath for any individual trust or estate for whom he or she acts, when the returns are required by the provision of the Income Tax Act of 1929, § 26-51-101 et seq., and for every trust or estate when the beneficiary is a nonresident and shall state therein that he or she has sufficient knowledge of the affairs of the individual, trust, or estate for which return is made to enable him or her to make the return, and that the return is, to the best of his or her knowledge and belief, correct.

(b)Any fiduciary required to make returns under the Income Tax Act of 1929, § 26-51-101 et seq., shall be subject to all the provisions of the Income T

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(a) Every fiduciary, except a receiver appointed by authority of law in possession of part only of the property of an individual, shall make return under oath for any individual trust or estate for whom he or she acts, when the returns are required by the provision of the Income Tax Act of 1929, § 26-51-101 et seq., and for every trust or estate when the beneficiary is a nonresident and shall state therein that he or she has sufficient knowledge of the affairs of the individual, trust, or estate for which return is made to enable him or her to make the return, and that the return is, to the best of his or her knowledge and belief, correct. (b) Any fiduciary required to make returns under the Income Tax Act of 1929, § 26-51-101 et seq., shall be subject to all the provisions of the Income Tax Act of 1929, § 26-51-101 et seq., which apply to individuals.