Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
Regulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-18-505 - EXTENSION OF TIME FOR FILING RETURNS
Rule 1.26-18-505(a)(3)(A) - First Ninety Day Extension

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

Taxpayers may request a ninety (90) day state extension past the original due date of the state individual income tax return. This request shall be made on or before the original due date of the return. Upon receipt, the extension will be approved or denied and a copy sent back to the taxpayer. If approved, attach a copy of the extension to the return when filed. An approved extension only extends the filing due date and does not postpone the due date of payment of taxes. If any tax due is reflected on the filed return and is not paid on or before the original due date, interest as provided by law sill be assessed from the original due date until the tax is paid. Failure to file or pay penalties under ACA 26-18-208 will apply to any tax not paid on or before the extended date.

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