Ark. Code Ann. § 28-54-114: Delayed application

(a) Sections 28-54-103 - 28-54-107 do not apply to the estate of a decedent who dies more than three years after January 1, 2008, if the decedent continuously lacked testamentary capacity from the expiration of the three-year period until the date of death.

(b) For the estate of a decedent who dies on or after January 1, 2008, to which §§ 28-54-103 - 28-54-107 do not apply, estate taxes must be apportioned pursuant to the law in effect immediately before January 1, 2008.