Arkansas Statutes
§ 28-54-109 — Collection of estate tax by fiduciary
Arkansas·Title 28
(a)A fiduciary responsible for payment of an estate tax may collect from any person the tax apportioned to and the tax required to be advanced by the person.
(b)Except as otherwise provided in § 28-54-106 , any estate tax due from a person that cannot be collected from the person may be collected by the fiduciary from other persons in the following order of priority:
(1)any person having an interest in the apportionable estate which is not exonerated from the tax;
(2)any other person having an interest in the apportionable estate;
(3)any person having an interest in the gross estate.
(c)A domiciliary fiduciary may recover from an ancillary personal representative the estate tax apportioned to the property controlled by the ancillary personal representative.
(d)The total tax collecte
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Legislative History
Acts 2007, No. 276, § 1.
Nearby Sections
15
§ 28-1-101
Title§ 28-1-102
Definitions§ 28-1-103
Effect of code§ 28-1-104
Probate proceedings§ 28-1-106
Referees and probate clerks§ 28-1-108
Records§ 28-1-109
Petition - Verification§ 28-1-110
Filing objections to petition§ 28-1-111
Guardians and attorneys ad litem§ 28-1-112
Notice - Service - Proof - Costs§ 28-1-113
Waiver of notice§ 28-1-115
Vacation and modification of orders§ 28-1-116
Appeals§ 28-1-117
Use of certified mail permitted§ 28-1-118
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