{"data":{"id":"us-ar/ark.-code-ann.-28-54-114","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 28-54-114","heading":"Delayed application","body":"(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.\n\n(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.","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":"0ab4d5a1a833d6814aa178178acd4b53a39b938f8f8776c44f6ac58eab9c51b8","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-28-54-113","next":"us-ar/ark.-code-ann.-28-54-115"},"notice":"GroundRules: Original legal text. Not legal advice."}