Ark. Code Ann. § 20-17-107: Preservation of dead bodies

(a) A dead body is not required to be embalmed.

(b) A dead body that is not buried within forty-eight (48) hours after death shall either be embalmed or refrigerated.

(c) Embalming or refrigeration is not required when a dead body is to be cremated within forty-eight (48) hours after death.