Section 26-59-111 - Estate tax return - Extension of filing time(a) Any person who requests and receives an extension of time in which to file a federal estate tax return, as provided by 26 U.S.C. § 6081, as amended and in effect on January 1, 2002, shall be granted an extension of time in which to file the Arkansas estate tax return for the same period of time as granted for the filing of the federal estate tax return.(b) This request for extension of time in which to file shall be granted by the timely filing of a copy of the federal application form with the Secretary of the Department of Finance and Administration and then attaching to the Arkansas estate tax return, when actually filed with the secretary, a copy of the document granting such federal extension.(c) The secretary shall assess interest at the rate of ten percent (10%) per annum on the amount of estate tax finally determined to be due from the date the estate tax return was originally due to be filed.Amended by Act 2019, No. 910,§ 4281, eff. 7/1/2019.Acts 1941, No. 136, § 22; 1979, No. 401, § 48; 1983, No. 379, § 20; A.S.A. 1947, § 63-121; Acts 1999, No. 1126, § 42; 2003, No. 645, § 5.