{"data":{"id":"us-ar/ark.-code-ann.-28-54-108","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 28-54-108","heading":"Securing payment of estate tax from property in possession of fiduciary","body":"(a) A fiduciary may defer a distribution of property until the fiduciary is satisfied that adequate provision for payment of the estate tax has been made.\n\n(b) A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee.\n\n(c) As a condition to a distribution, a fiduciary may require the distributee to provide a bond or other security for the portion of the estate tax apportioned to the distributee.","path":["AR Code","Title 28","Chapter 54"],"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":"d9647716693f28ddde5d466f44b0c97ebbdaf7dea9691f18d3932c38006eb891","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-28-54-107","next":"us-ar/ark.-code-ann.-28-54-109"},"notice":"GroundRules: Original legal text. Not legal advice."}