Ark. Code Ann. § 28-75-103: Applicability

(a) This chapter applies to: (1) a fiduciary acting under a will or power of attorney executed before, on, or after August 1, 2017; (2) a personal representative acting for a decedent who died before, on, or after August 1, 2017; (3) a guardianship of the estate proceeding commenced before, on, or after August 1, 2017; and (4) a trustee acting under a trust created before, on, or after August 1, 2017. (b) This chapter applies to a custodian if the user resides in this state or resided in this state at the time of the user's death. (c) This chapter does not apply to a digital asset of an employer used by an employee in the ordinary course of the employer's business. Added by Act 2017, No. 886,§ 1, eff. 8/1/2017.

(a) This chapter applies to: (1) a fiduciary acting under a will or power of attorney executed before, on, or after August 1, 2017; (2) a personal representative acting for a decedent who died before, on, or after August 1, 2017; (3) a guardianship of the estate proceeding commenced before, on, or after August 1, 2017; and (4) a trustee acting under a trust created before, on, or after August 1, 2017.

(1) a fiduciary acting under a will or power of attorney executed before, on, or after August 1, 2017;

(2) a personal representative acting for a decedent who died before, on, or after August 1, 2017;

(3) a guardianship of the estate proceeding commenced before, on, or after August 1, 2017; and

(4) a trustee acting under a trust created before, on, or after August 1, 2017.

(b) This chapter applies to a custodian if the user resides in this state or resided in this state at the time of the user's death.

(c) This chapter does not apply to a digital asset of an employer used by an employee in the ordinary course of the employer's business.