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4-37-206. Information required in annual report — Effect of failure to provide.
Arkansas Code — all titles (historical 2020) · legal_authorities
4-37-206. Information required in annual report — Effect of failure to provide.
(a) In the annual report required by § 26-54-105, a series limited liability company shall include the name of each protected series of the company:
(1) for which the company has previously delivered to the Secretary of State for filing a protected series designation; and
(2) which has not dissolved and completed winding up.
(b) A failure by a series limited liability company to comply with subsection (a) with regard to a protected series prevents issuance of a certificate of good standing pertaining to the protected series but does not otherwise affect the protected series.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 4-37-206
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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Stable record: arkansas_code:legal_authorities:4-37-206
Source file: gov.ar.code.title.04.odt
Pages: Not recorded – Not recorded
Passage SHA-256: c23c583f82e4d776c99c0400472a7204a695037ff06c9a88ca6e1c4cb91dacfd
Source location: content.xml paragraph 25162
Stored source content
4-37-206. Information required in annual report — Effect of failure to provide.
(a) In the annual report required by § 26-54-105, a series limited liability company shall include the name of each protected series of the company:
(1) for which the company has previously delivered to the Secretary of State for filing a protected series designation; and
(2) which has not dissolved and completed winding up.
(b) A failure by a series limited liability company to comply with subsection (a) with regard to a protected series prevents issuance of a certificate of good standing pertaining to the protected series but does not otherwise affect the protected series.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-54-105. Franchise tax reports. [Effective until May 1, 2021.]
(a)(1) The Secretary of State shall furnish report forms to each corporation subject to the provisions of this chapter by mailing them to the corporation's current agent for service or other person identified by the corporation.
(2) When filing the franchise tax report, a corporation may state who is to receive a franchise tax form the following year if that person is different from the agent for service on file for the corporation at that time.
(b) Any corporation that fails to receive the report forms by March 20 of the reporting year shall make written request for them to the Secretary of State on or before March 31.
(c)(1) Each corporation subject to the requirements of this chapter shall file a franchise tax report with the Secretary of State that shows the condition and status of the corporation as of the close of business on the last day of the corporation's preceding fiscal year and other information required by the Secretary of State.
(2)(A) The franchise tax as computed on the report shall be remitted with the franchise tax report on or before June 1 of the reporting year for franchise tax due for calendar year 2003 and years prior to 2003.
(B) The franchise tax as computed on the report shall be remitted with the franchise tax report on or before May 1 of the reporting year for franchise tax due for calendar year 2004 and subsequent years.
(d)(1) Every corporation that dissolves shall be required to pay at the time of dissolution the franchise tax for the prior calendar year and pay at the time of dissolution the minimum franchise tax for the year in which dissolved or withdrawn.
(2) Any newly formed corporation shall not be required to file a franchise tax report until the calen
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-54-105
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 26-54-105. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-54-105. Franchise tax reports. [Effective May 1, 2021.]
(a)(1) The Department of Finance and Administration shall furnish report forms to each corporation subject to this chapter by mailing them to the corporation's current agent for service or other person identified by the corporation.
(2) When filing the franchise tax report, a corporation may state who is to receive a franchise tax form the following year if that person is different from the agent for service on file for the corporation at that time.
(b) A corporation that fails to receive the report forms by March 20 of the reporting year shall make written request for them to the department on or before March 31.
(c)(1) Each corporation subject to the requirements of this chapter shall file a franchise tax report with the department that shows the condition and status of the corporation as of the close of business on the last day of the corporation's preceding fiscal year and other information required by the department.
(2)(A) The franchise tax as computed on the report shall be remitted with the franchise tax report and submitted to the department with the corporation's income tax return.
(B) For a corporation that is not required to submit an income tax return, the franchise tax as computed on the report shall be remitted with the franchise tax report on or before May 1 of the reporting year for franchise tax due.
(d)(1) Every corporation that dissolves shall be required to pay at the time of dissolution the franchise tax for the prior calendar year and pay at the time of dissolution the minimum franchise tax for the year in which dissolved or withdrawn.
(2) Any newly formed corporation shall not be required to file a franchise tax report until the calendar year immediately following the cale
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-54-105
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 26-54-105. This identifies an authority to review, not proof of applicability.