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AR SB899

Bill

Official Source

Status

Passed

4/11/2013

Primary Sponsor

Jimmy Hickey

Click for details

Origin

Senate

89th General Assembly (2013 Regular)

AI Summary

  • Changes the corporate franchise tax filing and remittance deadline from June 1 to May 1 under Arkansas Code § 26-54-107(b)(1)(A)
  • Maintains the penalty structure of $25.00 plus 10% annual interest on unpaid taxes and penalties for failure to meet the deadline
  • Declares an emergency to address inconsistency in the law regarding penalty imposition dates for corporate franchise taxes
  • Takes effect upon gubernatorial approval, expiration of the veto period, or override of a gubernatorial veto

Legislative Description

To Revise The Corporate Franchise Tax Filing And Remittance Deadline; And To Declare An Emergency,

Last Action

Notification that SB899 is now Act 1093

4/11/2013

Committee Referrals

Revenue and Taxation3/27/2013
Revenue & Taxation3/8/2013

Full Bill Text

No bill text available