Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-18-208 - ADDITIONAL PENALTIES AND TAX
Rule 1.26-18-208(3)(B) - Failure to File and Failure to Pay Penalties
Universal Citation: AR Admin Rules 1.26-18-208(3)(B)
Current through Register Vol. 49, No. 9, September, 2024
For individual income tax purposes only, failure to file penalties of five percent (5%) per month and failure to pay penalties of one percent (1%) per month are assessed simultaneously, not to exceed thirty-five percent (35%).
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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