ANNUAL FRANCHISE TAX REPORT
Agency
Not verified yet
Entity types
Corporation; Foreign corporation
Deadline rule
ALL REPORTS ARE DUE ON OR BEFORE MAY 1. Applies to: Domestic and foreign corporations, except statutory exemptions
Verified 2026-10-25 — source and quotation
EXTENSIONS: Acts 1046 and 1140 of 1991 eliminated the opportunity to request an extension. ALL REPORTS ARE DUE ON OR BEFORE MAY 1.Official source
Fee
Not verified yet
Late penalty
$25 late filing penalty; interest is calculated as (tax plus penalty) × .000274 × days deficient.
Verified 2026-10-25 — source and quotation
B. Late Filing Penalty + $25.00 C. Tax and Penalty Total = $____________________ D. Interest: (C) x .000274 x (# of Days Deficient)Official source
Grace
No extension may be requested.
Verified 2026-10-25 — source and quotation
Acts 1046 and 1140 of 1991 eliminated the opportunity to request an extension.Official source
Consequences
Not verified yet
Reinstatement fee
Not verified yet
Official filing portal
Not verified yet
Foreign entity notes
Domestic and foreign corporations file; corporations exempt under A.C.A. § 26-54-102 are excluded.
Verified 2026-10-25 — source and quotation
All domestic and foreign corporations, associations, organizations, and companies constituting a separate legal entity of relationship with the purpose of obtaining a privilege or franchise which is not allowed to them as individuals except those exempted by A.C.A. § 26-54-102.Official source