Arkansas Code Title 26. Taxation § 26-54-114. Nonpayment of franchise taxes--Definitions

(1) File forms or documents related to that corporation or limited liability company;

(2) Create a new legal entity in this state; or

(3) Obtain authority to do business in this state.

(1) File forms or documents related to that corporation or limited liability company;

(2) Create a new legal entity in this state; or

(3) Obtain authority to do business in this state.

(1) “Past-due franchise taxes” means only those taxes owed three (3) years prior to the year in which the current filing is presented;

(2) “Past officer or director” means a person or individual who was associated with the corporation or limited liability company at any time during its charter that the corporation or limited liability company was responsible for nonpayment of franchise taxes; and

(3) “Substantially connected” means a present officer, director, member, or manager or a past officer, director, member, or manager of a corporation.

(1) A copy of a report filed with a local, state, or federal law enforcement entity that states the officer or director has been fraudulently added to the corporation; and

(2) A statement, prescribed by the Secretary of State, signed by the officer or director, that states the officer or director was added to the corporation without his or her permission, with the following declaration:

“I declare, under the penalties of perjury, that the foregoing statements are true to the best of my knowledge and belief.”