Arkansas Code Title 26. Taxation § 26-18-505. Filing extensions

(a)(1) Upon written request and for good cause, the Secretary of the Department of Finance and Administration may grant a reasonable extension of time to file any return required under any state tax law.

(2) The secretary shall keep a record of every extension granted with the reason the extension was granted.

(3) Except for a corporation income tax return as provided in § 26-51-807(c), the time for filing any return shall not be extended more than one hundred eighty (180) days.

(4) The secretary may promulgate rules to grant automatic extensions of time to file income tax returns and information returns without the taxpayer being required to submit a written application for the extension of time to file.

(c)(1) No interest shall be accrued or assessed against any sums paid on or before the original due date.

(2) Any state tax not paid when due because the secretary granted an extension of time for payment shall bear interest at the rate of ten percent (10%) per annum from the date originally due until paid.

(d)(1) For purposes of granting an extension of time for filing a return under this section, “good cause” includes, but is not limited to:

(2) In the event that an extension of time for filing a return is granted to a taxpayer affected by a presidentially declared disaster or a disaster emergency declared by the Governor, no interest or penalty shall accrue for the extension period granted by the secretary.