Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 4 - Collection And Enforcement > Chapter 34 - General Provisions > § 26-34-103 - Liability of executor or administrator.

§ 26-34-103 - Liability of executor or administrator.

26-34-103. Liability of executor or administrator.

The personal property of any deceased person shall be liable in the hands of any executor or administrator for any tax due on the same by any testator or intestate.