Arkansas Statutes
§ 26-59-104 — Federal rules of interpretation applicable
Arkansas·Title 26
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.
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Legislative History
Acts 1941, No. 136, § 49; A.S.A. 1947, § 63-146.
Nearby Sections
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Duty to remit revenues