General Information And Definitions For Arkansas Limited Liability Company Franchise Tax Report
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1ARKANSAS LIMITED LIABILITY COMPANY FRANCHISE TAX REPORT
MAKE CHECKS PAYABLE TO ARKANSAS SECRETARY OF STATE
MAIL TO: Business and Commercial Services Division, P.O. Box 8014, Little Rock, Arkansas 72203-8014
For Online Filing and Information Visit Our Website at
501-682-3409 or 888-233-0325 (toll free)
ANNUAL REPORT DUE ON OR BEFORE MAY 1
LIMITED LIABILITY COMPANIES SUBMITTING THIS REPORT AFTER MAY 1 SHOULD
CALL THIS OFFICE FOR ASSISTANCE IN THE CALCULATION OF PENALTY AND INTEREST
GENERAL INFORMATION AND DEFINITIONS
1.
“WHO FILES”: All Domestic and Foreign corporations,
by the United States Postal Service no later than midnight
associations, banks, insurance companies, limited liability
on May 1. Postage meter dates are not acceptable for
companies and organizations constituting a separate legal
purpose of determining the timely receipt of a tax form
entity of relationship with the purpose of obtaining a
and/or payment. Refer to Arkansas Code Annotated
privilege or franchise which is not allowed to them as
26-18-105.
individuals except those exempted by Act 19 of 1987. The
8.
“LIMITED LIABILITY COMPANY”: Any unincorporated
only exemptions are nonprofit corporations, corporations
association filed pursuant to Act 1003 of 1993 must
which are organizations exempt from the federal income
complete all parts of this form when applicable. If this report
tax, or organizations formed pursuant to the Uniform
is timely filed, all Limited Liability Companies are liable for
Partnership Act, §4-42-101 et seq., or the Uniform Limited
only $150.00 payment.
Partnership Act. §4-44-101 et seq.
9.
“DISSOLUTION OR WITHDRAWAL”: A Limited Liability
Company wishing to cease operations must file a
2.
“RESPONSIBILITY”: Limited Liability Companies not
dissolution or withdrawal document through the Business
receiving a form by March 20 must make written
Services Division of the Secretary of State's office.
request, download or file online to the Secretary of
Notations on this form will not suffice .
State’s office. All corporations must comply with May 1
due date.
10.
“DOMESTIC LIMITED LIABILITY COMPANY”: A limited
liability company that has filed its original articles of
3.
“EXTENSIONS”: Acts 1046 and 1140 of 1991 eliminated
incorporation or organization in Arkansas.
the opportunity to request an extension. ALL REPORTS
11.
“FOREIGN LIMITED LIABILITY COMPANY”: A limited
ARE DUE ON OR BEFORE MAY 1.
liability company that has filed its original articles of
organization anywhere other than Arkansas and has
4.
“TAX COMPUTED IN ERROR”: Underpayment will be
qualified to receive a Certificate of Registration in
billed to the limited liability company. Requests for refunds
Arkansas.
must be submitted with proof to the Secretary of State's
Business Services Division at the above address.
12.
“SIGNATURE”: Limited Liability Company reports shall be
signed by any manager if management of the limited
5.
“REPORTING YEAR”: The year in which the report is due.
liability company is vested in one or more managers or by
any member if management of the limited liability company
6.
“TAX YEAR”: The year ending December 31 preceding
is reserved to members or Tax Preparer for the entity.
the reporting year.
13.
“AMENDMENTS”: Changes such as name, merger,
registered agent/office, etc., must be filed through the
7.
“FAILURE TO FILE REPORT”: Per A. C. A. 26-54-
Business Services Division of the Secretary of State's
106(a), Limited Liability Companies shall pay an additional
office. Notations on this form will not suffice . Forms for
late filing penalty plus interest for late filing of the report or
changes may be obtained by writing, calling or online at
late payment of the tax.
:
Calculate as follows:
Secretary of State
A. Original Tax due May 1 ……………………………………………... $150.00
Business and Commercial Services Division
State Capitol
B. + Late filing PENALTY ….…………………………………………… $ 25.00
Little Rock, Arkansas 72201-1094
C. = Total (add lines A & B……………………………………………… $175.00
501-682-3409 or 888-233-0325
D. Interest: $150 x .000274 x _________________ $ _________________
Number of days
14.
"PAYMENT ADDRESS & INFORMATION": See top of
Late
this page.
E. = TOTAL TAX DUE (add lines C & D)
$_________________
For faster service:
In order to be considered timely, tax reports and payments
File online @ ,gov or use
must be received by the Secretary of State's office no later
XML Batch filing!
than the close of business on May 1 or must be postmarked
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