Arkansas § 28-49-117 Authority to execute joint tax returns

Arkansas Statutes

§ 28-49-117 — Authority to execute joint tax returns

Arkansas § 28-49-117

Title28

This text of Arkansas § 28-49-117 (Authority to execute joint tax 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. § 28-49-117 (2026).

Text

(a)Except as otherwise directed by the decedent in his or her will, upon petition of a personal representative or guardian of the estate of an incompetent person, the personal representative or guardian shall have the authority, when authorized by the court:

(1)To join with the spouse of a decedent or of a ward in the making of a joint income tax return for the decedent or ward and his or her spouse;

(2)To require such indemnity, if any, as the court may direct;

(3)To consent, for gift tax purposes, to gifts made by the spouse of a decedent or ward to the end that gifts to which consent is given shall be treated for gift tax purposes as if made one-half (½) by the decedent, or ward, and one-half (½) by his or her spouse;

(4)To enter into a contract with the spouse of a decedent or war

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

(a) Except as otherwise directed by the decedent in his or her will, upon petition of a personal representative or guardian of the estate of an incompetent person, the personal representative or guardian shall have the authority, when authorized by the court: (1) To join with the spouse of a decedent or of a ward in the making of a joint income tax return for the decedent or ward and his or her spouse; (2) To require such indemnity, if any, as the court may direct; (3) To consent, for gift tax purposes, to gifts made by the spouse of a decedent or ward to the end that gifts to which consent is given shall be treated for gift tax purposes as if made one-half (½) by the decedent, or ward, and one-half (½) by his or her spouse; (4) To enter into a contract with the spouse of a decedent or ward in respect to any joint income tax return or any such consent, or in respect to any matter arising therefrom. (b) An order authorizing the personal representative or guardian to take any action authorized by this section shall be entered only upon a hearing, held after notice given to such persons as the court may direct. Any liability incurred by the fiduciary pursuant to any such order shall be incurred on behalf of the estate of the decedent or ward.