Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-54-101 Title
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This chapter shall be known and may be cited as the “Arkansas Corporate Franchise Tax Act of 1979”.
Ark. Code Ann. § 26-54-102 Definition
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(a) As used in this chapter, “corporation” means any corporation or limited liability company, domestic and foreign, active and inactive, which is organized in or qualified under the laws of the State of Arkansas and includes, but is not limited to, any person or group of persons…
Ark. Code Ann. § 26-54-103 Effect upon prior rights, etc
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This chapter does not affect rights or duties that matured, liabilities or penalties that were incurred, or proceedings begun before January 1, 1980.
Ark. Code Ann. § 26-54-104 Annual franchise tax
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(a) Unless exempted under § 26-54-105, every corporation shall file an annual franchise tax report and pay an annual franchise tax as follows:(1) (A) Each life, fire, accident, surety, liability, steam boiler, tornado, health, or other kind of insurance company of whatever nature…
Ark. Code Ann. § 26-54-105 Franchise tax reports
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(a) (1) The Secretary of State shall furnish notice to each corporation subject to this chapter by mailing or emailing the notice to the corporation's current agent for service or other person identified by the corporation.(2) When filing the franchise tax report, a corporation m…
Ark. Code Ann. § 26-54-106 [Repealed.]
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A.C.A. § 26-54-106Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-54-107 Computation of tax — Penalty — Relief
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(a) Using the information reported on the franchise tax report under § 26-54-105 and any other information received by him or her bearing upon the subject, the Secretary of State shall compute the amount of tax of each corporation at the rate or rates provided by this chapter. (b…
Ark. Code Ann. § 26-54-108 Taxes and penalties as lien
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The taxes and penalties required to be paid by this chapter shall be a first lien on all property of the corporation, whether or not the property is employed by the corporation in the prosecution of its business or is in the hands of an assignee, receiver, or trustee.
Ark. Code Ann. § 26-54-109 Lists of corporations to be prepared
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(a) (1) The Bank Commissioner, Insurance Commissioner, and any other officer or agency of the state authorized to issue corporate permits or authorities to do business in this state shall prepare and maintain a correct list of all corporations organizing or qualifying through the…
Ark. Code Ann. § 26-54-110 Dissolution or withdrawal by corporations
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Applications for dissolution or withdrawal by a corporation, association, or organization cannot be accepted by the authority that initially authorized or granted an authority to the corporation to do business in Arkansas until receipt of a statement verified by the Secretary of …
Ark. Code Ann. § 26-54-111 Charter revocation for failure to pay tax — Procedure
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(a) On or before January 31 of each year, the Secretary of State shall proclaim as revoked the corporate charters or authorities of all corporations, both domestic and foreign, that according to the Secretary of State's records are delinquent in the payment of the annual franchis…
Ark. Code Ann. § 26-54-112 Reinstatement of corporations
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(a) (1) (A) (i) A corporation whose charter or permit authority to do business in the state has been declared revoked by proclamation of the Governor or the Secretary of State may be reinstated to all its rights, powers, and property.(ii) Reinstatement shall be retroactive to the…
Ark. Code Ann. § 26-54-113 Disposition of funds
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(a) All taxes and penalties collected under the provisions of this chapter each month shall be deposited into the State Treasury to the credit of the Revenue Holding Fund Account of the State Apportionment Fund. (b) (1) On or before the fifth day of the following month, the Treas…
Ark. Code Ann. § 26-54-114 Nonpayment of franchise taxes — Definitions
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(a) A corporation or limited liability company owing past-due franchise taxes to the Secretary of State may not:(1) File forms or documents related to that corporation or limited liability company;(2) Create a new legal entity in this state; or(3) Obtain authority to do business …
Ark. Code Ann. § 26-54-115 [Repealed.]
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A.C.A. § 26-54-115Current through all legislation of the 2025 Regular Session.Arkansas Code of 1987 Annotated Official EditionCopyright © 2026 by the State of Arkansas All rights reserved
Ark. Code Ann. § 26-54-116 Powers of Secretary of State
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The Secretary of State is authorized to perform any of the duties that are required of him or her under this chapter.