Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
1998-1 - Comprehensive Corporation Income Tax Regulations
Rule 26-18-505 - EXTENSION OF TIME FOR FILING RETURNS
1.26-18-505(a)(3)(B) - Second Ninety Day State Extension

Universal Citation: AR Admin Rules 1.26-18-505(a)(3)(B)
Current through Register Vol. 49, No. 9, September, 2024

The director may issue a second ninety (90) day 'state" extension for extraordinary circumstances. This additional extension will run consecutively with the first extension. This request shall be made on or before the expiration of the first ninety (90) day extended due date. Refer to 1. 26-51-807 and 2. 26-51-807 for important related information on "federal" extensions of time. Any federal extensions that have been taken should be applied first; Arkansas (that is, state) extensions should be applied after any federally granted extensions.

Example (without a federal extension):

Calendar year ending 12/31/93 with an approved Arkansas ninety (90) day extension. If the taxpayer requested an additional extension of 60 days, the request must be filed on or before 08/15/94 (the Arkansas income tax return's original due date of 05/15/94, plus the first 90 day extension). If the additional 60 day extension is approved, the Arkansas return must be filed on or before 10/15/94 (first Arkansas extended due date of 08/15/94, plus the additional 60 day extension).

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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