GroundRules
Ark. Code Ann. § 26-59-111: Estate tax return - Extension of filing time
Where this section sits in the code
- AR Code
- Title 26
- Chapter 59
(a) Any person who requests and receives an extension of time in which to file a federal estate tax return, as provided by 26 U.S.C. § 6081 , as amended and in effect on January 1, 2002, shall be granted an extension of time in which to file the Arkansas estate tax return for the same period of time as granted for the filing of the federal estate tax return.
(b) This request for extension of time in which to file shall be granted by the timely filing of a copy of the federal application form with the Secretary of the Department of Finance and Administration and then attaching to the Arkansas estate tax return, when actually filed with the secretary, a copy of the document granting such federal extension.
(c) The secretary shall assess interest at the rate of ten percent (10%) per annum on the amount of estate tax finally determined to be due from the date the estate tax return was originally due to be filed.
Collected 2026-09-17T21:35:43Z. Source file · JSON
Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text. Source · License
Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows. Source