2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 59 - Estate Taxes
§ 26-59-112 - Director to make return when no return filed.
If any executor, administrator, fiduciary, trustee, person, corporation, company, or association fails to make and file a return or list at the time prescribed by law or by regulation made under authority of law, or makes, willfully or otherwise, a false or fraudulent return or list, the Director of the Department of Finance and Administration shall make the return or list from the director's own knowledge and from such information as the director can obtain through testimony or otherwise. Any return or list so made by the director shall be prima facie good and sufficient for all legal purposes.
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