Arkansas Statutes

§ 26-59-104 — Federal rules of interpretation applicable

Arkansas § 26-59-104

This text of Arkansas § 26-59-104 (Federal rules of interpretation applicable) 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. § 26-59-104 (2026).

Text

When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate tax laws of the United States shall apply to and be followed in the interpretation of this chapter.

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

Acts 1941, No. 136, § 49; A.S.A. 1947, § 63-146.

Nearby Sections

15
§ 26-1-101
Definitions
§ 26-17-202
Attorneys
§ 26-17-203
Field auditors
§ 26-17-204
Bond
§ 26-17-303
Petroleum products
§ 26-17-401
Penalty
§ 26-17-404
Violations
§ 26-17-501
Penalty
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Arkansas § 26-59-104, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-59-104.