What Are the Burial and Cremation Laws in Arkansas?
Arkansas allows you to name your own agent in advanceACA § 20-17-102(b)Verified Oct 17, 2026View source, and that designation takes priority over the order of next of kin who otherwise control disposition of the remains.
Burial on private property is permittedACA § 20-17-902Verified Oct 17, 2026View source in Arkansas. The ground must be a registered cemetery, because state law makes it unlawful to bury a body outside one (ACA § 20-17-902(a)). A new family cemetery starts with a written application to the county judge, or to the mayor inside a city or town, which goes to the Department of Health for review before a permit issues (ACA § 20-17-903). A family graveyard whose boundaries are recorded with the county clerk is exempt from taxation and execution, up to five acres (ACA § 16-66-207).
Arkansas imposes no statutory minimum waiting periodACA § 20-17-102Verified Oct 17, 2026View source before cremation. The person who holds the right of disposition signs the cremation authorization form, and the cremation is arranged through a licensed funeral establishment, since a crematory does not take arrangements from the public (ACA § 20-17-102; 17 CAR §§ 30-205(a), 30-214(e)).
Arkansas sets an order for who controls the disposition of remains: surviving spouse, then sole surviving adult child, or majority of surviving children if more than one, then surviving parent or parentsACA § 20-17-102(d)(1)Verified Oct 17, 2026View source. The state allows you to name your own agent in advanceACA § 20-17-102(b)Verified Oct 17, 2026View source, and that designation takes priority over the default order. Those wishes can be recorded alongside the rest of an estate plan when you create a revocable living trust.
Embalming is not required by lawACA § 20-17-902Verified Oct 17, 2026View source in Arkansas. No body has to be embalmed, but one not buried within 48 hours after death is embalmed or refrigerated at 45°F or less, and a body cremated within 48 hours needs neither (ACA § 20-17-107; 20 CAR § 1-802). Shipping a body out of Arkansas by common carrier requires embalming by an Arkansas-licensed embalmer and a burial-transit permit (ACA § 17-29-311(g); 20 CAR § 1-801(c)).
In Arkansas, a licensed funeral director is required for the disposition17 CAR § 30-103Verified Oct 17, 2026View source. Funerals and burials in Arkansas are conducted under the personal supervision of a licensed funeral establishment and a licensed Arkansas funeral director, who supervises until final disposition is completed (17 CAR § 30-103(a)). Every cremation is arranged through a licensed funeral establishment (17 CAR § 30-214(e)). The family decides who controls the remains and whether to bury or cremate (ACA § 20-17-102), and the funeral director carries out the funeral and the burial.
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Learn moreForms for Planning and Settling an Estate in Arkansas
Free Arkansas forms for planning an estate or settling one: a will, trust, powers of attorney, TOD deed, and the probate forms an executor files.
Notice to Creditors
In Arkansas, the notice to creditors is published for 2Ark. Code §§ 28-50-101, 28-50-103, 28-50-104, 28-50-105, 28-50-106, 28-1-112, 28-40-111Verified Oct 18, 2026View source weeks in a local newspaper, and creditors have 6 monthsArk. Code § 28-50-101 (6 months from first publication); § 28-50-101(h) (2 years for known or reasonably ascertainable creditors); § 28-50-101(d) (5-year bar from death)Verified Sep 8, 2026View source from first publication to present claims.
Renunciation of Executor
In Arkansas, a person named as personal representative may refuse the appointmentArk. Code Ann. § 28-40-107(a)(3)Verified Sep 23, 2026View source before anyone is appointed.
Small Estate Affidavit
In Arkansas, the Affidavit for Collection of Small Estate by DistributeeArk. Code § 28-41-101Verified Sep 8, 2026View source covers estates valued at $100,000Ark. Code § 28-41-101Verified Sep 8, 2026View source or less, 45 daysArk. Code § 28-41-101Verified Sep 8, 2026View source after death, filed with the court.
Estate Inventory
In Arkansas, the personal representative files the estate inventory within 60 daysArk. Code § 28-49-110Verified Sep 15, 2026View source of appointment.
Estate Closing
In Arkansas, the personal representative is discharged by court orderArk. Code §§ 28-53-118, 28-53-104(b)Verified Sep 15, 2026View source, and a final accounting is required.
IRS Form 1310
Claim a refund due a deceased taxpayer on the official form, on the box the form routes you to, with what the form says to attach.
Letter of Instruction
Prepare the letter a bank or insurer requests during estate settlement, addressed to its claims department.
Last Will and Testament
In Arkansas, a will is signed before 2Ark. Code Ann. § 28-25-103Verified Oct 18, 2026View source witnesses, and the witnesses sign an affidavit at probate instead of a self-proving affidavitArk. Code Ann. § 28-25-103Verified Oct 18, 2026View source.
Tools for Planning and Settling an Estate in Arkansas
Free calculators and checklists for planning or settling an estate in Arkansas: will and trust costs, probate, executor pay, and inheritance taxes.
How Much Does Probate Cost?
Probate on a $500,000 estate in Arkansas costs an estimated $27,915Ark. Code § 28-48-108(d)(2) (6-tier statutory schedule on total market value of real + personal property; court may adjust if excessive or insufficient)Verified Sep 8, 2026View source. Attorney fees are statutory (set by law)Ark. Code § 28-48-108(d)(2) (6-tier statutory schedule on total market value of real + personal property; court may adjust if excessive or insufficient)Verified Sep 8, 2026View source.
Who Inherits Without a Will?
Without a will in Arkansas, descendants divide what passes to them per capita with representationArk. Code §§ 28-9-204, 28-9-205Verified Oct 21, 2026View source, and an heir must survive the decedent by 120 hoursArk. Code § 28-10-202Verified Oct 21, 2026View source to inherit.
How Much Are Estate & Inheritance Taxes?
Arkansas levies no estate or inheritance taxArk. Code Ann. §§ 26-59-103, 26-59-106(c)(2)Verified Sep 15, 2026View source; only the federal estate tax applies above $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Sep 15, 2026View source.
What Taxes Apply to My Inheritance?
Arkansas imposes no inheritance or estate taxArk. Code Ann. §§ 26-59-103, 26-59-106(c)(2)Verified Sep 15, 2026View source; probate assets arrive when the estate closes, 6 months to 9 months for a simple estate.
How Does Step-Up in Basis Work?
Inherited assets in Arkansas take a basis reset to fair market value on the date of death26 USC § 1014Verified Sep 15, 2026View source, and the gain on a later sale faces state tax on the 50% of long-term gain left after a 50% exclusionArk. Code Ann. § 26-51-815(b)(2)(C) (Act 1173 of 2015)Verified Sep 15, 2026View source.
What Are the Estate Laws in My State?
Probate on a $500,000 estate in Arkansas costs an estimated $27,915Ark. Code § 28-48-108(d)(2) (6-tier statutory schedule on total market value of real + personal property; court may adjust if excessive or insufficient)Verified Sep 8, 2026View source and takes 6 months to 9 months for a simple estate, with attorney fees set by statute as a percentage of the gross estateArk. Code § 28-48-108(d)(2) (6-tier statutory schedule on total market value of real + personal property; court may adjust if excessive or insufficient)Verified Sep 8, 2026View source. Estates under $100,000Ark. Code § 28-41-101Verified Sep 8, 2026View source can use a small-estate procedure instead.
When Do I Have to Withdraw an Inherited IRA?
See which federal withdrawal rules apply to an inherited IRA, Roth IRA, or employer plan, the deadline year, and the missed-withdrawal tax.
How Much Can an Executor Charge?
Arkansas pays executors reasonable compensationArk. Code § 28-48-108(a) (just and reasonable; not to exceed 10% first $1K + 5% next $4K + 3% balance of personal property passing through PR's hands)Verified Sep 8, 2026View source, typically 2.2%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value), capped by Ark. Code § 28-48-108(a) (just and reasonable; not to exceed 10% first $1K + 5% next $4K + 3% balance of personal property passing through PR's hands)Verified Sep 8, 2026View source to 3.03%Estimated from the 16 state statutes that set an executor fee schedule (median and interquartile range at this estate value), capped by Ark. Code § 28-48-108(a) (just and reasonable; not to exceed 10% first $1K + 5% next $4K + 3% balance of personal property passing through PR's hands)Verified Sep 8, 2026View source of the estate.
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Arkansas Estate Planning Resources
In-depth guides covering Arkansas probate laws, trust requirements, and estate planning strategies.