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
Phone: 501-682-3409 or Toll Free: 888-233-0325
ANNUAL REPORT DUE ON OR BEFORE MAY 1
GENERAL INFORMATION AND DEFINITIONS
1.
WHO FILES: All domestic and foreign corporations,
Division of the Secretary of State's office. Notations on
this form will not suffice.
associations and organizations constituting a separate
legal entity of relationship with the purpose of obtaining a
10.
DOMESTIC CORPORATION: A corporation that has filed
privilege or franchise which is not allowed to them as
its original articles of incorporation in Arkansas.
individuals except those exempted by A.C.A. § 26-54-102.
11.
FOREIGN CORPORATION: A corporation that has filed its
The only exemptions are nonprofit corporations, which are
original articles of incorporation anywhere other than
organizations exempt from the federal income tax, or
Arkansas and has qualified to receive a Certificate of
organizations formed pursuant to the Uniform Partnership
Authority in Arkansas.
Act, A.C.A. § 4-46-101 et seq., or the Uniform Limited
Partnership Act, A.C.A. § 4-47-101 et seq.
12.
SIGNATURE: The President, Vice-President, Secretary,
Treasurer, Controller or Tax Preparer of a corporation must
2.
RESPONSIBILITY: Corporations not receiving a form by
sign this tax report in black ink.
March 20 must make written request, download or file
online through the Secretary of State’s office. All
13.
AUTHORIZED CAPITAL STOCK: The number of shares
corporations must comply with May 1 due date.
and the par value of these shares that may be issued by a
corporation under its articles of incorporation. Changes
3.
EXTENSIONS: Acts 1046 and 1140 of 1991 eliminated the
made by a corporation concerning this stock must be
opportunity to request an extension. ALL REPORTS ARE
amended through the Secretary of State.
DUE ON OR BEFORE MAY 1.
14.
ISSUED AND OUTSTANDING STOCK: The portion of a
4.
TAX COMPUTED IN ERROR: Underpayment will be billed
corporation's stock issued for cash or other consideration.
to the corporation. Requests for refunds must be submitted
with proof to the Secretary of State's Business and
15.
ASSETS: The value of the real and personal property of
Commercial Services Division at the above address.
the corporation. Arkansas Assets are all assets applicable
to Arkansas according to the balance sheet. Total Assets
5.
REPORTING YEAR: The year in which the report is due.
of the corporation are also according to the balance sheet.
6.
TAX YEAR: The year ending December 31 preceding the
16.
AMENDMENTS: Changes, such as name, merger, etc.,
reporting year.
must be filed through the Secretary of State Business and
7.
FAILURE TO FILE REPORT: Corporations shall pay an
Commercial Services Division. Notations on this form
additional penalty plus interest for late filing of the report or
will not suffice. Forms for changes may be obtained
late payment of the tax.
online at , or by writing or calling.
Calculate as follows
:
Arkansas Secretary of State
A. Original Tax due May 1
$____________________________
Business and Commercial Services Division
(Minimum $150.00; No Stock $300.00)
State Capitol 500 Woodlane
B. + Late Filing Penalty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $25.00
Little Rock, Arkansas 72201-1094
C. = TOTAL (Add lines A & B)
$ _________________________
501-682-3409 or 888-233-0325
D. + Interest is (A) x .000274 x ______________= $ ____________
17.
PAYMENT ADDRESS & INFORMATION: See top of this
Number of days
page.
Deficient
E. = TOTAL TAX DUE (Add lines C & D) $ _____________________
18.
IDENTICAL INFORMATION: If ALL of the information,
In order to be considered timely, tax reports and payments
including the registered agent and address listed on the
must be received by the Secretary of State's office no later
front of this form, is identical as set forth in the prior report,
than the close of business on May 1 or must be
you may simply check box #3 on the form, sign the report
postmarked by the United States Postal Service no later
and submit the report with payment.
than midnight on May 1. Postage meter dates are not
19.
REGISTERED AGENT: The registered agent is a person
acceptable for the purpose of determining the timely
or entity designated by the corporation to receive any
receipt of a tax form and/or payment. See A.C.A. §
service of legal action or other official communication on its
26-18-105. If you have any questions determining your
behalf. Many corporations use their attorney or a
payment and/or late fees, please contact the Secretary of
professional corporate service company for this service.
State’s office.
The registered agent’s address must be a street address in
8.
CORPORATION: Any corporation, domestic and foreign,
Arkansas, and the agent must be located at that
active and inactive, organized or qualified to do business
address. A post office box or “mail drop” may NOT be
under the laws of the State of Arkansas.
used
as
the
registered
agent
address. For
more
information on registered agents, please refer to A.C.A. §
9.
DISSOLUTION OR WITHDRAWAL: Any company wishing
4-20-101 et seq.
to cease operations must file a dissolution or withdrawal
document through the Business and Commercial Services
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