{"data":{"id":"us-ar/ark.-code-ann.-28-54-109","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 28-54-109","heading":"Collection of estate tax by fiduciary","body":"(a) A fiduciary responsible for payment of an estate tax may collect from any person the tax apportioned to and the tax required to be advanced by the person. (b) Except as otherwise provided in § 28-54-106 , any estate tax due from a person that cannot be collected from the person may be collected by the fiduciary from other persons in the following order of priority: (1) any person having an interest in the apportionable estate which is not exonerated from the tax; (2) any other person having an interest in the apportionable estate; (3) any person having an interest in the gross estate. (c) A domiciliary fiduciary may recover from an ancillary personal representative the estate tax apportioned to the property controlled by the ancillary personal representative. (d) The total tax collected from a person pursuant to this chapter may not exceed the value of the person's interest. Acts 2007, No. 276, § 1.\n\n(a) A fiduciary responsible for payment of an estate tax may collect from any person the tax apportioned to and the tax required to be advanced by the person.\n\n(b) Except as otherwise provided in § 28-54-106 , any estate tax due from a person that cannot be collected from the person may be collected by the fiduciary from other persons in the following order of priority: (1) any person having an interest in the apportionable estate which is not exonerated from the tax; (2) any other person having an interest in the apportionable estate; (3) any person having an interest in the gross estate.\n\n(1) any person having an interest in the apportionable estate which is not exonerated from the tax;\n\n(2) any other person having an interest in the apportionable estate;\n\n(3) any person having an interest in the gross estate.\n\n(c) A domiciliary fiduciary may recover from an ancillary personal representative the estate tax apportioned to the property controlled by the ancillary personal representative.\n\n(d) The total tax collected from a person pursuant to this chapter may not exceed the value of the person's interest.","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 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"3fe25839fcc91560ad345cc3278793f21e360e764f86ba981ee679a861626935","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-28-54-108","next":"us-ar/ark.-code-ann.-28-54-110","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"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.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"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.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}