Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
1998-1 - Comprehensive Corporation Income Tax Regulations
Rule 26-18-208 - TAX PENALTIES
1.26-18-208(6)(B)(iii) - Estimated Tax Penalty
Universal Citation: AR Admin Rules 1.26-18-208(6)(B)(iii)
Current through Register Vol. 49, No. 9, September, 2024
The estimated tax penalty will not be imposed if estimated tax payments equal or exceed the amount of tax liability shown on the taxpayer's return for the preceding tax year. The taxpayer's preceding tax year must have been for a period of twelve (12) months. "Tax liability shown on the taxpayer's return" means total tax, as reported, less business and incentive credits.
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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