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What other states call an annual report is, in Arkansas, the Annual LLC Franchise Tax Report — a flat $150 that every domestic and foreign LLC owes the Secretary of State's Business & Commercial Services division on or before May 1 each year. The official 2026 form is blunt about the two rules owners most often get wrong. First, there is no extension — in the form's own words, "Acts 1046 and 1140 of 1991 eliminated the opportunity to request an extension. ALL REPORTS ARE DUE ON OR BEFORE MAY 1." A tax-return extension does nothing here; this filing isn't part of your tax return at all. Second, the framing matters: because it's a tax on the privilege of existing as an entity — not a report about your activity — it's owed whether the LLC did any business or not, and (the part that catches nearly everyone) per the Secretary of State's guidance it keeps accruing every year even after the state revokes your charter, until you formally dissolve, withdraw, or merge the entity. Walking away from an Arkansas LLC doesn't stop the meter. Filing paperwork stops the meter.
| Item | Arkansas LLC |
|---|---|
| What's due | Annual LLC Franchise Tax Report — filed with the Secretary of State (Business & Commercial Services), under the Arkansas Corporate Franchise Tax Act (A.C.A. § 26-54-101 et seq.) |
| Deadline | May 1, every year — received by close of business, or USPS-postmarked by midnight May 1 (postage-meter dates don't count, per the form, citing A.C.A. § 26-18-105) |
| Fee | $150 flat — the 2026 form states it in capitals: "ALL LIMITED LIABILITY COMPANIES PAY $150.00." No calculation, no schedule — every LLC, active or dormant, pays the same |
| First one due | The year after your LLC's effective date — then every year for the life of the entity |
| Extensions | None. Eliminated by Acts 1046 and 1140 of 1991 (stated on the official form) |
| Late | $25 penalty plus interest at 0.0274% per day (~10%/year) on the tax + penalty, per the form's worksheet under A.C.A. §§ 26-54-107 and 26-54-114 |
| Revocation | Automatic and batched: on or before January 31 each year the Secretary of State "shall proclaim as revoked" the charters of all entities delinquent for a prior year (A.C.A. § 26-54-111) — miss May 1 and the revocation proclamation is at most ~9 months away |
| While delinquent | Per SOS guidance, a delinquent entity is barred from making other BCS filings (amendments, dissolutions of record, etc.) until the tax is brought current — and the $150/year continues to accrue after revocation |
| Reinstatement | Bring every year's accrued tax, penalties, and interest current (A.C.A. § 26-54-112) — there's no "fresh start" year; the state collects the full stack |
| Where | File and pay online at sos.arkansas.gov, or mail to Business & Commercial Services, P.O. Box 8014, Little Rock, AR 72203-8014 · 501-682-3409 / 888-233-0325 |
The paper-form trap: the form itself warns that "companies not receiving a form by March 20 must make a written request for paper forms" — i.e., not receiving a reminder is your problem, not the state's. All companies must comply with May 1 whether or not anything arrived in the mail. If you moved and never updated your tax-contact address, the first notice you see may be the revocation.
In an annual-report state, abandoning an LLC is sloppy but usually cheap: the state dissolves it administratively and the story ends. Arkansas structured its obligation as a franchise tax, and taxes don't die of neglect. The sequence for an abandoned Arkansas LLC runs: May 1 missed → $25 penalty + daily interest start → charter proclaimed revoked in the next January 31 batch under § 26-54-111 → and then, per the Secretary of State's guidance, $150 continues to be assessed every single year until someone files the paperwork to dissolve, withdraw, or merge the entity — with the state's own materials noting that delinquent entities are blocked from most other filings until they pay up. Owners discover this years later, when a new venture needs the old name, a lender runs an entity search, or they finally try to dissolve — and the "dead" LLC greets them with several years of $150s plus penalties and interest that must be paid before the state will process anything. If your entity is already revoked, the general triage order is in what to do if you missed your annual report — with the Arkansas-specific twist that step one is always the back-tax math, and if you truly want out, the exit is bring current → file the final franchise-tax report → file articles of dissolution, not silence.
| Where you are | What it costs |
|---|---|
| On time (by May 1) | $150 |
| May 2 onward | $150 + $25 penalty + ~10%/yr interest accruing daily |
| Next January 31 | Charter proclaimed revoked (§ 26-54-111) — protections and standing at risk; other BCS filings blocked |
| Each further year | Another $150 accrues — revoked or not — plus penalties/interest |
| Reinstatement (§ 26-54-112) | Every accrued year's tax + penalties + interest, paid in full |
| Actually ending it | Bring current + final franchise-tax report + articles of dissolution — the only way to stop the meter |
Arkansas belongs with the states whose "annual report" is really a tax bill — the family untangled in franchise tax vs. annual report. Delaware charges LLCs a $300 flat tax each June 1 with no report; Texas routes everything through the Comptroller's May 15 franchise-tax filing; California splits an $800 FTB tax from a cheap SOS statement. Arkansas is the cheapest of the group at $150 — but its enforcement geometry is distinctive: a fixed May 1 shared with Florida's report deadline, a batch revocation each January 31 rather than a rolling per-entity clock like Virginia's three-month cancellation, and — the real differentiator — accrual after death. Most report states stop charging once they dissolve you. Arkansas, like Delaware, keeps the tab open until you close it yourself, and its no-extension rule means there's no soft landing for the disorganized. The 50-state table shows which of your states are report states and which are tax states side by side.
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