Annual Arkansas Corporation Franchise Tax Report - Arkansas Secretary Of State
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1ANNUAL ARKANSAS 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
GENERAL INFORMATION AND DEFINITIONS
WHO FILES: All domestic and foreign corporations,
document through the Business Services Division of the
1.
Secretary of State's office. Notations on this form will
associations and organizations constituting a separate
legal entity of relationship with the purpose of obtaining a
not suffice.
privilege or franchise which is not allowed to them as
DOMESTIC CORPORATION: A corporation that has filed
10.
individuals except those exempted by Act 19 of 1987. The
its original articles of incorporation in Arkansas.
only exemptions are nonprofit corporations, corporations
FOREIGN CORPORATION: A corporation that has filed its
which are organizations exempt from the federal income
11.
original articles of incorporation anywhere other than
tax, or organizations formed pursuant to the Uniform
Arkansas and has qualified to receive a Certificate of
Partnership Act, §4-42-101 et seq., or the Uniform Limited
Authority in Arkansas.
Partnership Act. §4-44-101 et seq.
SIGNATURE: The President, Vice-President, Secretary,
RESPONSIBILITY: Corporations not receiving a form by
12.
2.
Treasurer, Controller or Tax Preparer of a corporation must
March 20 must make written request, download or file
sign this tax report in black ink.
online through the Secretary of State’s office. All
corporations must comply with May 1 due date.
AUTHORIZED CAPITAL STOCK: The number of shares
13.
and the par value of these shares that may be issued by a
EXTENSIONS: Acts 1046 and 1140 of 1991 eliminated the
3.
corporation under its articles of incorporation. Changes
opportunity to request an extension. ALL REPORTS ARE
made by a corporation concerning this stock must be
DUE ON OR BEFORE MAY 1.
amended through the Secretary of State.
TAX COMPUTED IN ERROR: Underpayment will be billed
4.
ISSUED AND OUTSTANDING STOCK: The portion of a
to the corporation. Requests for refunds must be submitted
14.
corporation's stock issued for cash or other consideration.
with proof to the Secretary of State's Business Services
Division at the above address.
ASSETS: The value of the real and personal property of
15.
the corporation. Arkansas Assets are all assets applicable
REPORTING YEAR: The year in which the report is due.
5.
to Arkansas according to the balance sheet. Total Assets
TAX YEAR: The year ending December 31 preceding the
6.
of the corporation are also according to the balance sheet.
reporting year.
AMENDMENTS: Changes, such as name, merger, etc.,
16.
FAILURE TO FILE REPORT: Corporations shall pay an
7.
must be filed through the Business Services Division of the
additional penalty plus interest for late filing of the report or
Secretary of State's office. Notations on this form will
late payment of the tax.
not suffice. Forms for changes may be obtained online at
Calculate as follows
:
, or by writing or calling.
A. Original Tax due May 1 $________________________________
Secretary of State
Minimum $150.00; No Stock $300.00)
Business and Commercial Services Division
B. + Late Filing Penalty . . . . . . …. . . . . . . . . . . . . . . . . . . . . . $25.00
State Capitol
C. = TOTAL (Add lines A & B)
$ _________________________
Little Rock, Arkansas 72201-1094
501-682-3409 or 888-233-0325
D. + Interest is (A) x .000274 x ______________= $ ____________
Number of days
PAYMENT ADDRESS & INFORMATION: See top of this
17.
Deficient
page.
E. = TOTAL TAX DUE (Add lines C & D) $ _____________________
In order to be considered timely, tax reports and payments
IDENTICAL INFORMATION: If ALL of the information,
18.
must be received by the Secretary of State's office no later
including the registered agent and address listed on the
than the close of business on May 1 or must be
front of this form, is identical as set forth in the prior report,
postmarked by the United States Postal Service no later
you may simply check the box on the form and sign the
than midnight on May 1. Postage meter dates are not
report.
acceptable for purpose of determining the timely receipt of
19. REGISTERED AGENT: The registered agent is a person or
a tax form and/or payment. Refer to Arkansas Code
entity designated by the corporation to receive any service
Annotated §26-18-105. If you have and questions or
of legal action or other official communication on its behalf.
problems determining your late fees, please contact the
Many corporations use their attorney or a professional
Secretary of State’s office.
corporate service company for this service. The registered
CORPORATION: Any corporation, domestic and foreign,
8.
agent’s address must be a street address in Arkansas, and
active and inactive, organized or qualified to do business
the agent must be located at that address. A post office
under the laws of the State of Arkansas.
box or “mail drop” may NOT be used as the registered
agent address. For more information on registered agents
DISSOLUTION OR WITHDRAWAL: Any company wishing
9.
please refer to A.C.A. 4-20-101 et seq.
to cease operations must file a dissolution or withdrawal
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