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Franchise Tax Amnesty Period, Sept. 1-Dec. 31, 2013
Arkansas businesses have a one-time opportunity to catch up on delinquent franchise taxes with penalties and interest forgiven on up to three years’ payments.
This program, which runs from September 1 until December 31, 2013, was created by Act 1041 of 2013 and establishes a franchise tax penalty and interest amnesty season.
All current and delinquent franchise taxes, along with the proper paperwork, must be submitted in person or by mail to the Secretary of State office. Amnesty only applies for businesses revoked as of December 31, 2012. Tax, penalties and interest due for 2013 are not eligible.
Franchise Tax Amnesty Forms
Click here to see important instructions on filing under the amnesty program.
To download forms, click the year under your type of filing below:
FAQs on the Franchise Tax Penalty & Interest Amnesty Program
The Arkansas General Assembly in Act 1041 of 2013 authorized the Secretary of State to administer a Franchise Tax Penalty and Interest Amnesty Program. Between September 1, 2013 and December 31, 2013, penalties and interest on past-due franchise taxes can be waived for those entities revoked on or before December 31, 2012. A revoked business can be brought current, without paying penalties and interest, by filing the tax amnesty reports and paying a maximum of three years of past-due franchise taxes between the period of September 1, 2013 and December 31, 2013.
WHO is eligible?
Business Entities that were REVOKED for failure to pay franchise taxes on or before December 31, 2012 are eligible to participate.
WHAT is waived?
Penalties and interest on past-due franchise taxes. The taxpayer MUST pay the actual franchise tax that is past-due. Even if the business has been revoked for a number of years, a maximum of THREE years of past-due taxes will need to be paid to bring the business back into good standing.
WHEN can I make payments?
The Amnesty Program is in effect ONLY from September 1, 2013 through December 31, 2013. Taxpayers can receive a waiver of penalties and interest ONLY during that time period.
WHERE can I file?
Forms must be hand-delivered
to the Secretary of State’s Office at the following address:
Tax Amnesty Program
Forms should NOT be mailed to the P.O. Box and no on-line filing will be allowed.
Business and Commercial Services Division
1401 West Capitol Avenue, Suite 250
Little Rock, AR 72201
In order to participate in the Amnesty Program, the taxpayer must use the Tax Amnesty Forms listed on this page. For more information, call the Business and Commercial Services Division (501) 682-3409.