General Information And Definitions For Arkansas Corporation Franchise Tax Report
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1ARKANSAS CORPORATION 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
CORPORATIONS 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,
8.
“CORPORATION”: Any corporation, domestic and foreign,
associations and organizations constituting a separate
active and inactive, organized or qualified to do business
legal entity of relationship with the purpose of obtaining a
under the laws of the State of Arkansas.
privilege or franchise which is not allowed to them as
9.
“DISSOLUTION OR WITHDRAWAL”: Any Company
individuals except those exempted by Act 19 of 1987. The
wishing to cease operations must file a dissolution or
only exemptions are nonprofit corporations, corporations
withdrawal document through the Business Services
which are organizations exempt from the federal income
Division of the Secretary of State's office. Notations on
tax, or organizations formed pursuant to the Uniform
this form will not suffice.
Partnership Act, §4-42-101 et seq., or the Uniform Limited
10.
“DOMESTIC CORPORATION”: A corporation that has
Partnership Act. §4-44-101 et seq.
filed its original articles of incorporation in Arkansas.
2.
“RESPONSIBILITY”: Corporations not receiving a form
11.
“FOREIGN CORPORATION”: A corporation that has filed
by March 20 must make written request, download or
its original articles of incorporation anywhere other than
file online through the Secretary of State’s office. All
Arkansas and has qualified to receive a Certificate of
corporations must comply with May 1 due date.
Authority in Arkansas.
3.
“EXTENSIONS”: Acts 1046 and 1140 of 1991 eliminated
12.
“SIGNATURE”: The President, Vice-President, Secretary,
the opportunity to request an extension. ALL REPORTS
Treasurer, Controller or Tax Preparer of a corporation must
ARE DUE ON OR BEFORE MAY 1.
sign this tax report.
4.
“TAX COMPUTED IN ERROR”: Underpayment will be
13.
“AUTHORIZED CAPITAL STOCK”: The number of
billed to the corporation. Requests for refunds must be
shares and the par value of these shares that may be
submitted with proof to the Secretary of State's Business
issued by a corporation under its articles of incorporation.
Services Division at the above address.
Changes made by a corporation concerning this stock
5.
“REPORTING YEAR”: The year in which the report is due.
must be amended through the Secretary of State.
6.
“TAX YEAR”: The year ending December 31 preceding
14.
“ISSUED AND OUTSTANDING STOCK”: That part of a
the reporting year.
corporation's stock issued for cash or other consideration.
7.
“FAILURE TO FILE REPORT”: Corporations shall pay an
15.
“ASSETS”: The value of the real and personal property of
additional late filing penalty plus interest for filing of the
the corporation. Arkansas Assets are all assets applicable
report or late payment of the tax.
to Arkansas according to the Balance Sheet. Total Assets
Calculate as follows:
of the corporation are also according to the Balance Sheet.
A. Original Tax due May 1 $ ______________________________
16.
“AMENDMENTS”: Changes such as name, merger,
( Minimum S150.00; no stock $300)
registered agent/office, etc., must be filed through the
B. + Late Filing Penalty ____________________________$25.00
Business Services Division of the Secretary of State's
C. = Total
$ ______________________
office. Notations on this form will not suffice . Forms for
Add Lines A & 8
changes may be obtained by writing, calling or online at
:
D. Interest: _______________ x .000274 x ________________
(Amt. of line A)
(No. of days)
Secretary of State
E. = TOTAL TAX DUE:
$ ______________________
Business and Commercial Services Division
Add lines C & D
State Capitol
In order to be considered timely, tax reports and payments
Little Rock, Arkansas 72201-1094
must be received by the Secretary of State's office no later
501-682-3409 or 888-233-0325
than the close of business on May 1 or must be
17.
“PAYMENT ADDRESS & INFORMATION”: See top of
postmarked by the United States Postal Service no later
this page.
than midnight on May 1. Postage meter dates are not
acceptable for purpose of determining the timely receipt of
For faster service:
a tax form and/or payment. Refer to Arkansas Code
File online @ ,gov or use
Annotated 26-18-105.
XML Batch filing!
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