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Arkansas Code of 1987 (2024)
Title 28 - WILLS, ESTATES, AND FIDUCIARY RELATIONSHIPS (§§ 28-1-101 — 28)
Subtitle 5 - FIDUCIARY RELATIONSHIPS (§§ 28-65-101 — 28-77-803)
Chapter 72 - PARTICULAR TRUSTS (§§ 28-72-101 — 28-72-714)
Subchapter 2 - PUBLIC TRUSTS (§§ 28-72-201 — 28-72-207)
Section 28-72-207 - Trust estate exempt from taxation
Universal Citation:
AR Code § 28-72-207 (2024)
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For all purposes of taxation under the authority of the state or any of its governmental or taxing subdivisions, the trust estate and its revenues shall have the same immunities as other property and revenues of the beneficiary or beneficiaries not so in trust.
Acts 1961, No. 459, § 8; A.S.A. 1947, § 58-408.
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