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2020 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 59 - Estate Taxes
§ 26-59-109. Estate tax returns generally
Universal Citation: AR Code § 26-59-109 (2020)
In the case of decedents dying in: Subdivisions (a)(2) and (3) of this section shall be applied by substituting for “$3,500,000” the following amount: 2002 and 2003 $1,000,000 2004 1,500,000 2005 1,500,000 2006, 2007, and 2008 2,000,000 2009 and thereafter 3,500,000
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