reglab/housing_qa huggingface dataset:
AR Code § 28-52-110 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 52 - Accounting|§ 28-52-110. Supplemental account

 Receipts and disbursements by the personal representative subsequent to the filing of his or her final accounts shall be reported to the court for approval and may be incorporated in the report of final distribution.
AR Code § 28-54-101 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 54 - Uniform Estate Tax Apportionment Act|§ 28-54-101. Short title

 This chapter may be cited as the Uniform Estate Tax Apportionment Act.
AR Code § 28-54-102 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 54 - Uniform Estate Tax Apportionment Act|§ 28-54-102. Definitions

 In this chapter:   (1) “Apportionable estate” means the value of the gross estate as finally determined for purposes of the estate tax to be apportioned reduced by:  (A) any claim or expense allowable as a deduction for purposes of the tax;  (B) the value of any interest in property that, for purposes of the tax, qualifies for a marital or charitable deduction or otherwise is deductible or is exempt; and  (C) any amount added to the decedent's gross estate because of a gift tax on transfers made before death.    (2) “Estate tax” means a federal, state, or foreign tax imposed because of the death of an individual and interest and penalties associated with the tax. The term does not include an inheritance tax, income tax, or generation-skipping transfer tax other than a generation-skipping transfer tax incurred on a direct skip taking effect at death.  (3) “Gross estate” means, with respect to an estate tax, all interests in property subject to the tax.  (4) “Person” means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government, governmental subdivision, agency, or instrumentality, or any other legal or commercial entity.  (5) “Ratable” means apportioned or allocated pro rata according to the relative values of interests to which the term is to be applied. “Ratably” has a corresponding meaning.  (6) “Time-limited interest” means an interest in property which terminates on a lapse of time or on the occurrence or nonoccurrence of an event or which is subject to the exercise of discretion that could transfer a beneficial interest to another person. The term does not include a cotenancy unless the cotenancy itself is a time-limited interest.  (7) “Value” means, with respect to an interest in property, fair market value as finally determined for purposes of the estate tax that is to be apportioned, reduced by any outstanding debt secured by the interest without reduction for taxes paid or required to be paid or for any special valuation adjustment.
AR Code § 28-54-104 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 54 - Uniform Estate Tax Apportionment Act|§ 28-54-104. Statutory apportionment of estate taxes

 To the extent that apportionment of an estate tax is not controlled by an instrument described in § 28-54-103 and except as otherwise provided in §§ 28-54-106 and 28-54-107, the following rules apply:   (1) Subject to paragraphs (2), (3), and (4), the estate tax is apportioned ratably to each person that has an interest in the apportionable estate.  (2) A generation-skipping transfer tax incurred on a direct skip taking effect at death is charged to the person to which the interest in property is transferred.  (3) If property is included in the decedent's gross estate because of Section 2044 of the Internal Revenue Code of 1986 or any similar estate tax provision, the difference between the total estate tax for which the decedent's estate is liable and the amount of estate tax for which the decedent's estate would have been liable if the property had not been included in the decedent's gross estate is apportioned ratably among the holders of interests in the property. The balance of the tax, if any, is apportioned ratably to each other person having an interest in the apportionable estate.  (4) Except as otherwise provided in § 28-54-103(b)(4) and except as to property to which § 28-54-107 applies, an estate tax apportioned to persons holding interests in property subject to a time-limited interest must be apportioned, without further apportionment, to the principal of that property.
AR Code § 28-54-105 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 54 - Uniform Estate Tax Apportionment Act|§ 28-54-105. Credits and deferrals

 Except as otherwise provided in §§ 28-54-106 and 28-54-107, the following rules apply to credits and deferrals of estate taxes:   (1) A credit resulting from the payment of gift taxes or from estate taxes paid on property previously taxed inures ratably to the benefit of all persons to which the estate tax is apportioned.  (2) A credit for state or foreign estate taxes inures ratably to the benefit of all persons to which the estate tax is apportioned, except that the amount of a credit for a state or foreign tax paid by a beneficiary of the property on which the state or foreign tax was imposed, directly or by a charge against the property, inures to the benefit of the beneficiary.  (3) If payment of a portion of an estate tax is deferred because of the inclusion in the gross estate of a particular interest in property, the benefit of the deferral inures ratably to the persons to which the estate tax attributable to the interest is apportioned. The burden of any interest charges incurred on a deferral of taxes and the benefit of any tax deduction associated with the accrual or payment of the interest charge is allocated ratably among the persons receiving an interest in the property.
AR Code § 28-54-106 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 54 - Uniform Estate Tax Apportionment Act|§ 28-54-106. Insulated property — Advancement of tax

 (a) In this section:  (1) “Advanced fraction” means a fraction that has as its numerator the amount of the advanced tax and as its denominator the value of the interests in insulated property to which that tax is attributable.  (2) “Advanced tax” means the aggregate amount of estate tax attributable to interests in insulated property which is required to be advanced by uninsulated holders under subsection (c).  (3) “Insulated property” means property subject to a time-limited interest which is included in the apportionable estate but is unavailable for payment of an estate tax because of impossibility or impracticability.  (4) “Uninsulated holder” means a person who has an interest in uninsulated property.  (5) “Uninsulated property” means property included in the apportionable estate other than insulated property.    (b) If an estate tax is to be advanced pursuant to subsection (c) by persons holding interests in uninsulated property subject to a time-limited interest other than property to which § 28-54-107 applies, the tax must be advanced, without further apportionment, from the principal of the uninsulated property.  (c) Subject to § 28-54-109(b) and (d), an estate tax attributable to interests in insulated property must be advanced ratably by uninsulated holders. If the value of an interest in uninsulated property is less than the amount of estate taxes otherwise required to be advanced by the holder of that interest, the deficiency must be advanced ratably by the persons holding interests in properties that are excluded from the apportionable estate under § 28-54-102(1)(B) as if those interests were in uninsulated property.  (d) A court having jurisdiction to determine the apportionment of an estate tax may require a beneficiary of an interest in insulated property to pay all or part of the estate tax otherwise apportioned to the interest if the court finds that it would be substantially more equitable for that beneficiary to bear the tax liability personally than for that part of the tax to be advanced by uninsulated holders.  (e) When a distribution of insulated property is made, each uninsulated holder may recover from the distributee a ratable portion of the advanced fraction of the property distributed. To the extent that undistributed insulated property ceases to be insulated, each uninsulated holder may recover from the property a ratable portion of the advanced fraction of the total undistributed property.  (f) Upon a distribution of insulated property for which, pursuant to subsection (d), the distributee becomes obligated to make a payment to uninsulated holders, a court may award an uninsulated holder a recordable lien on the distributee's property to secure the distributee's obligation to that uninsulated holder.
AR Code § 28-54-107 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 54 - Uniform Estate Tax Apportionment Act|§ 28-54-107. Apportionment and recapture of special elective benefits

 (a) In this section:  (1) “Special elective benefit” means a reduction in an estate tax obtained by an election for:  (A) a reduced valuation of specified property that is included in the gross estate;  (B) a deduction from the gross estate, other than a marital or charitable deduction, allowed for specified property; or  (C) an exclusion from the gross estate of specified property.    (2) “Specified property” means property for which an election has been made for a special elective benefit.    (b) If an election is made for one or more special elective benefits, an initial apportionment of a hypothetical estate tax must be computed as if no election for any of those benefits had been made. The aggregate reduction in estate tax resulting from all elections made must be allocated among holders of interests in the specified property in the proportion that the amount of deduction, reduced valuation, or exclusion attributable to each holder's interest bears to the aggregate amount of deductions, reduced valuations, and exclusions obtained by the decedent's estate from the elections. If the estate tax initially apportioned to the holder of an interest in specified property is reduced to zero, any excess amount of reduction reduces ratably the estate tax apportioned to other persons that receive interests in the apportionable estate.  (c) An additional estate tax imposed to recapture all or part of a special elective benefit must be charged to the persons that are liable for the additional tax under the law providing for the recapture.
AR Code § 28-54-108 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 54 - Uniform Estate Tax Apportionment Act|§ 28-54-108. Securing payment of estate tax from property in possession of fiduciary

 (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.  (b) A fiduciary may withhold from a distributee an amount equal to the amount of estate tax apportioned to an interest of the distributee.  (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.
AR Code § 28-54-109 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 54 - Uniform Estate Tax Apportionment Act|§ 28-54-109. Collection of estate tax by fiduciary

 (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.
AR Code § 28-54-110 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 54 - Uniform Estate Tax Apportionment Act|§ 28-54-110. Right of reimbursement

 (a) A person required under § 28-54-109 to pay an estate tax greater than the amount due from the person under § 28-54-103 or § 28-54-104 has a right to reimbursement from another person to the extent that the other person has not paid the tax required by § 28-54-103 or § 28-54-104 and a right to reimbursement ratably from other persons to the extent that each has not contributed a portion of the amount collected under § 28-54-109(b).  (b) A fiduciary may enforce the right of reimbursement under subsection (a) on behalf of the person that is entitled to the reimbursement and shall take reasonable steps to do so if requested by the person.
AR Code § 28-54-111 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 54 - Uniform Estate Tax Apportionment Act|§ 28-54-111. Action to determine or enforce chapter

 A fiduciary, transferee, or beneficiary of the gross estate may maintain an action for declaratory judgment to have a court determine and enforce this chapter.
AR Code § 28-54-112 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 54 - Uniform Estate Tax Apportionment Act|§ 28-54-112. Uniformity of application and construction

 In applying and construing this uniform act, consideration must be given to the need to promote uniformity of the law with respect to its subject matter among states that enact it.
AR Code § 28-54-113 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 54 - Uniform Estate Tax Apportionment Act|§ 28-54-113. Severability

 If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of this chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are severable.
AR Code § 28-54-114 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 54 - Uniform Estate Tax Apportionment Act|§ 28-54-114. Delayed application

 (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.  (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.
AR Code § 28-54-115 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 4 - Administration Of Decedents' Estates|Chapter 54 - Uniform Estate Tax Apportionment Act|§ 28-54-115. Effective date

 This chapter takes effect on January 1, 2008.
AR Code § 28-66-101 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 5 - Fiduciary Relationships|Chapter 66 - Uniform Veterans' Guardianship Act|§ 28-66-101. Definitions

 As used in this chapter:   “Person” means an individual, a partnership, a corporation, or an association;   “Veterans' Administration” means the Veterans' Administration, its predecessors or successors;   “Income” means money received from the Veterans' Administration and revenue or profit from any property wholly or partially acquired therewith;   “Estate” means income on hand and assets acquired partially or wholly with income;   “Benefits” means all moneys paid or payable by the United States through the Veterans' Administration;   “Administrator” means the Administrator of Veterans Affairs of the United States or his successor;   “Ward” means a beneficiary of the Veterans' Administration;   “Guardian” means any fiduciary for the person or estate of a ward.
AR Code § 28-66-102 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 5 - Fiduciary Relationships|Chapter 66 - Uniform Veterans' Guardianship Act|§ 28-66-102. Administrator as party in interest

 The administrator shall be a party in interest in any proceeding for the appointment or removal of a guardian or for the removal of the disability of minority or mental incapacity of a ward, and in any suit or other proceeding affecting in any manner the administration by the guardian of the estate of any present or former ward whose estate includes assets derived in whole or in part from benefits heretofore or hereafter paid by the Veterans' Administration. Not less than fifteen (15) days prior to hearing in such matter notice in writing of the time and place thereof shall be given by mail (unless waived in writing) to the office of the Veterans' Administration having jurisdiction over the area in which any such suit or any such proceeding is pending.
AR Code § 28-66-103 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 5 - Fiduciary Relationships|Chapter 66 - Uniform Veterans' Guardianship Act|§ 28-66-103. Application

 Whenever, pursuant to any law of the United States or regulation of the Veterans' Administration, it is necessary, prior to payment of benefits, that a guardian be appointed, the appointment may be made in the manner hereinafter provided.
AR Code § 28-66-104 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 5 - Fiduciary Relationships|Chapter 66 - Uniform Veterans' Guardianship Act|§ 28-66-104. Limitation on number of wards

 No person other than a bank or trust company shall be guardian of more than five (5) wards at one (1) time, unless all the wards are members of one (1) family.   Upon presentation of a petition by an attorney of the Veterans' Administration or other interested person, alleging that a guardian is acting in a fiduciary capacity for more than five (5) wards as herein provided and requesting his discharge for that reason, the court, upon proof substantiating the petition, shall require a final accounting forthwith from such guardian and shall discharge him from guardianships in excess of five (5) and forthwith appoint a successor.
AR Code § 28-66-105 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 5 - Fiduciary Relationships|Chapter 66 - Uniform Veterans' Guardianship Act|§ 28-66-105. Appointment of guardians

 (1) A petition for the appointment of a guardian may be filed by any relative or friend of the ward or by any person who is authorized by law to file such a petition. If there is no person so authorized or if the person so authorized refuses or fails to file such a petition within thirty (30) days after the mailing of notice by the Veterans' Administration to the last known address of the person, if any, indicating the necessity for the same, a petition for appointment may be filed by any resident of this state.  (2) The petition for appointment shall set forth the name, age, place of residence of the ward, the name and place of residence of the nearest relative, if known, and the fact that the ward is entitled to receive benefits payable by or through the Veterans' Administration and shall set forth the amount of moneys then due and the amount of probable future payments.  (3) The petition shall also set forth the name and address of the person or institution, if any, having actual custody of the ward and the name, age, relationship, if any, occupation, and address of the proposed guardian, and, if the nominee is a natural person, the number of wards for whom the nominee is presently acting as guardian.  (4) In the case of a mentally incompetent ward, the petition shall show that such ward has been rated incompetent by the Veterans' Administration on examination in accordance with the laws and regulations governing the Veterans' Administration.    Notwithstanding any law as to priority of persons entitled to appointment, or the nomination in the petition, the court may appoint some other individual or a bank or trust company as guardian, if the court determines it is for the best interest of the ward.
AR Code § 28-66-106 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 5 - Fiduciary Relationships|Chapter 66 - Uniform Veterans' Guardianship Act|§ 28-66-106. Evidence of necessity for guardian for infant

 Where a petition is filed for the appointment of a guardian for a minor, a certificate of the administrator or his authorized representative, setting forth the age of such minor as shown by the records of the Veterans' Administration and the fact that the appointment of a guardian is a condition precedent to the payment of any moneys due the minor by the Veterans' Administration, shall be prima facie evidence of the necessity for such appointment.
AR Code § 28-66-107 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 5 - Fiduciary Relationships|Chapter 66 - Uniform Veterans' Guardianship Act|§ 28-66-107. Evidence of necessity for guardian for incompetent

 Where a petition is filed for the appointment of a guardian for a mentally incompetent ward, a certificate of the administrator or his duly authorized representative that such person has been rated incompetent by the Veterans' Administration on examination in accordance with the laws and regulations governing such Veterans' Administration and that the appointment of a guardian is a condition precedent to the payment of any moneys due such ward by the Veterans' Administration shall be prima facie evidence of the necessity for such appointment.
AR Code § 28-66-108 (2020)
2020 Arkansas Code|Title 28 - Wills, Estates, and Fiduciary Relationships|Subtitle 5 - Fiduciary Relationships|Chapter 66 - Uniform Veterans' Guardianship Act|§ 28-66-108. Notice

 Upon the filing of a petition for the appointment of a guardian under this chapter, notice shall be given to the ward, to such other persons, and in such manner as is provided by the general law of this state, and also to the Veterans' Administration as provided by this chapter.