Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 59 - Estate Taxes > § 26-59-104 - Federal rules of interpretation applicable.

§ 26-59-104 - Federal rules of interpretation applicable.

26-59-104. Federal rules of interpretation applicable.

When not otherwise provided for in this chapter, the rules of interpretation and construction applicable to the estate tax laws of the United States shall apply to and be followed in the interpretation of this chapter.