Browse Arkansas Code titles and sections
26-18-505. Extension of time for filing returns.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-505. Extension of time for filing returns.
(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.
(b) When an extension of time to file is granted, the taxpayer may file a tentative return on or before the original due date showing the estimated amount of tax due for the period covered by the return and may pay the estimated tax or the first installment at the same time.
(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:
(A) An instance in which the taxpayer is determined for federal tax purposes to be affected by a presidentially declared disaster under the provisions of 26 U.S.C. § 7508A, as in effect on January 1, 1999; and
(B) An instance in which the taxpayer is determined to be affected by a disaster
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-505
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-18-505
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 66bfe6c518e984fb5163b80778e8885d308c07ac1b722259c08e1f4e8cc45ebe
Source location: content.xml paragraph 2512
Stored source content
26-18-505. Extension of time for filing returns.
(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.
(b) When an extension of time to file is granted, the taxpayer may file a tentative return on or before the original due date showing the estimated amount of tax due for the period covered by the return and may pay the estimated tax or the first installment at the same time.
(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:
(A) An instance in which the taxpayer is determined for federal tax purposes to be affected by a presidentially declared disaster under the provisions of 26 U.S.C. § 7508A, as in effect on January 1, 1999; and
(B) An instance in which the taxpayer is determined to be affected by a disaster emergency as declared by the Governor under § 12-75-107.
(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.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** In the case of a taxpayer determined by the Secretary to be affected by a federally declared disaster (as defined by section 165(i)(5)(A)), a significant fire, or a terroristic or military action (as defined in section 692(c)(2)), the Secretary may specify a period of up to 1 year that may be disregarded in determining, under the internal revenue laws, in respect of any tax liability of such taxpayer—
(1) whether any of the acts described in paragraph (1) of section 7508(a) were performed within the time prescribed therefor (determined without regard to extension under any other provision of this subtitle for periods after the date (determined by the Secretary) of such disaster, fire, or action),
(2) the amount of any interest, penalty, additional amount, or addition to the tax for periods after such date, and
(3) the amount of any credit or refund.
**(b) Special rules regarding pensions, etc.** In the case of a pension or other employee benefit plan, or any sponsor, administrator, participant, beneficiary, or other person with respect to such plan, affected by a disaster, fire, or action described in subsection (a), the Secretary may specify a period of up to 1 year which may be disregarded in determining the date by which any action is required or permitted to be completed under this title. No plan shall be treated as failing to be operated in accordance with the terms of the plan solely as the result of disregarding any period by reason of the preceding sentence.
**(c) Special rule for State-declared disasters**
(1) **In general** — The Secretary (after consultation with the Administrator of the Federal Emergency Management Agency) may, upon the written request of the Governor of a State (or the Mayor, in the case of the District of Columbia)
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7508A
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 7508A. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 3948
TITLE 26—INTERNAL REVENUE CODE
§ 7508A
4, 1976, see section 1906(d)(1) of Pub. L. 94–455, set out as
a note under section 6013 of this title.
EFFECTIVE DATE OF 1975 AMENDMENT
Pub. L. 93–597, § 5(b), Jan. 2, 1975, 88 Stat. 1953, pro-
vided that: ‘‘The amendments made by subsection (a)
[amending this section] shall apply to taxable years
ending on or after February 28, 1961.’’
TRANSFER OF FUNCTIONS
Office of Postmaster General of Post Office Depart-
ment abolished and all functions, powers, and duties of
Postmaster General transferred to United States Post-
al Service by Pub. L. 91–375, § 4(a), Aug. 12, 1970, 84 Stat.
773, set out as a note under section 201 of Title 39, Post-
al Service.
Executive Documents
EX. ORD. NO. 12750. DESIGNATION OF ARABIAN PENINSULA
AREAS, AIRSPACE, AND ADJACENT WATERS AS PERSIAN
GULF DESERT SHIELD AREA
Ex. Ord. No. 12750, Feb. 14, 1991, 56 F.R. 6785, provided:
By the authority vested in me as President by the
Constitution and the laws of the United States of
America, including section 7508 of the Internal Revenue
Code of 1986 (26 U.S.C. 7508), I hereby designate, for pur-
poses of that section, the following locations, including
the air space above such locations, as the Persian Gulf
Desert Shield area in which any individual who per-
formed Desert Shield services (including the spouse of
such individual) is entitled to the benefits of section
7508 of the Internal Revenue Code of 1986:
—the Persian Gulf
—the Red Sea
—the Gulf of Oman
—that portion of the Arabian Sea that lies north of
10 degrees north latitude and west of 68 degrees east
longitude
—the Gulf of Aden
—the total land area of Iraq, Kuwait, Saudi Arabia,
Oman, Bahrain, Qatar, and the United Arab Emirates.
GEORGE BUSH.
§ 7508A. Authority to
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7508A
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 7508A. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
12-75-107. Declaration of disaster emergencies.
(a)(1) A disaster emergency shall be declared by executive order or proclamation of the Governor if he or she finds a disaster has occurred or that the occurrence or the threat of disaster is imminent.
(2) When time is critical because of rapidly occurring disaster emergency events, the Governor may verbally declare for immediate response and recovery purposes until the formalities of a written executive order or proclamation can be completed in the prescribed manner.
(b)(1) The state of disaster emergency shall continue until:
(A) The Governor finds that the threat or danger has passed and terminates the state of disaster emergency by executive order or proclamation; or
(B) The disaster has been dealt with to the extent that emergency conditions no longer exist and the employees engaged in the restoration of utility services have returned to the point of origin.
(2) No state of disaster emergency may continue for longer than sixty (60) days unless renewed by the Governor.
(c)(1) The General Assembly by concurrent resolution may terminate a state of disaster emergency at any time.
(2) Thereupon, the Governor shall issue an executive order or proclamation ending the state of disaster emergency.
(d)(1) All executive orders or proclamations issued under this section shall indicate the nature of the disaster, the area or areas threatened, and the conditions which have brought it about or which make possible termination of the state of disaster emergency.
(2) In the case of a disaster, each provider of utility services whose services were interrupted shall prepare a report describing:
(A) The type of disaster emergency;
(B) The duration of the disaster emergency, which includes the time the utility perso
Source: Arkansas Code — historical release 78 (November 6, 2020) · 12-75-107
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 12-75-107. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-807. Filing returns — Extensions of time.
(a)(1) Any person who requests an automatic extension of time for filing a federal income tax return and who attaches a copy of the request to the corresponding state income tax return shall be granted an extension of time until the due date of the federal income tax return to file the corresponding state income tax return.
(2) Any person who receives an extension of time for filing a federal income tax return in addition to an automatic extension, and who attaches a copy of the document granting the federal extension to the corresponding state income tax return, shall be granted an extension of time until the due date of the federal income tax return to file the corresponding state income tax return.
(b)(1) The Secretary of the Department of Finance and Administration shall assess the taxpayer interest at the rate of ten percent (10%) per annum on the amount of tax finally determined to be due.
(2)(A)(i) The interest on income tax other than corporation income tax may be computed from April 16 if the return covers the preceding calendar year.
(ii) If the return covers a fiscal year, interest shall be computed from the day following the expiration of three and one-half (3½) months after the closing date of the period covered.
(B) The interest on corporation income tax shall be computed as follows:
(i) If the return covers a calendar year, from March 16; or
(ii) If the return covers a fiscal year, from the day following the expiration of two and one-half (2½) months after the closing date of the period covered.
(c) The secretary may grant a taxpayer's written request to extend the time for filing a corporation income tax return for a period of time not to exceed sixty (60) days in addition to the extension
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-807
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-51-807. This identifies an authority to review, not proof of applicability.