{"data":{"id":"us-ar/ark.-code-ann.-26-34-103","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-34-103","heading":"Liability of executor or administrator","body":"The personal property of any deceased person shall be liable in the hands of any executor or administrator for any tax due on the same by any testator or intestate.","path":["AR Code","Title 26","Chapter 34"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"4107e2f2e43efa9680835979221d20c5265a2e66e7ae3de04eff3183f2db7d09","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-34-102","next":"us-ar/ark.-code-ann.-26-34-104"},"notice":"GroundRules: Original legal text. Not legal advice."}