Arkansas Code Title 26. Taxation § 26-54-104. Annual franchise tax

(1)(A) Each life, fire, accident, surety, liability, steam boiler, tornado, health, or other kind of insurance company of whatever nature, having an outstanding capital stock of less than five hundred thousand dollars ($500,000) shall pay three hundred dollars ($300).

(B) Each company having an outstanding capital stock of five hundred thousand dollars ($500,000) or more shall pay four hundred dollars ($400);

(2)(A) Each legal reserve mutual insurance corporation having assets of less than one hundred million dollars ($100,000,000) shall pay three hundred dollars ($300).

(B) Each corporation having assets of one hundred million dollars ($100,000,000) or more shall pay four hundred dollars ($400);

(4)(A) Each mortgage loan corporation shall pay an amount equivalent to three-tenths of one percent (0.3%) of that proportion of the par value of its outstanding capital stock that its aggregate outstanding loans made in Arkansas bears to the total aggregate outstanding loans made in all states.

(B) No corporation shall pay an annual tax of less than three hundred dollars ($300);

(6)(A) Each corporation, other than those in subdivisions (1)-(5) of this section, shall pay an amount equivalent to three-tenths of one percent (0.3%) of that proportion of the par value of its outstanding capital stock that the value of its real and personal property in Arkansas bears to the total value of the real and personal property of the corporation.

(B) No corporation shall pay an annual tax of less than one hundred fifty dollars ($150);

(A) Four dollars ($4.00) when the filing fee is fifty dollars ($50.00) or less;

(B) Five dollars ($5.00) when the filing fee is between fifty-one dollars ($51.00) and one hundred sixty-seven dollars ($167); and

(C) Three percent (3%) of the total amount of the filing fee if the filing fee is more than one hundred sixty-seven dollars ($167).