Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
1998-1 - Comprehensive Corporation Income Tax Regulations
Rule 26-51-806 - FILING RETURNS
Rule 1.26-51-806(a) - Time and Place

Income tax returns must be filed on or before the 15th day of May following the close of the calendar year. If the taxpayer files a return on the basis of a fiscal year, the return must be filed with the Director on or before the expiration of four and one-half (41/2) months from the end of the fiscal year.

A corporation going into liquidation during any given tax year may, upon the completion of such liquidation, prepare a return for that year covering its income for the part of the year in which it was engaged in business and may immediately file such return with the Director.