2.26 Ark. Code R. 51-102
Current through Register Vol. 49, No. 9, September, 2024
The degree, quantity, nature and extent of interest which a person has in real estate and all other personal property of whatever kind. With respect to a decedent, the total property of whatever kind that is owned by a decedent prior to the distribution of that property in accordance with the terms of a will, or, when there is no will, by the laws of inheritance in the state of domicile of the decedent.
2.26 Ark. Code R. 51-102