Dissolving a company in Arkansas
The state-level facts for closing an LLC or corporation in Arkansas: the dissolution filing, its fee, whether tax clearance comes first, and the tax obligations that keep accruing until the filing is accepted. Every fact links to the official government source it was read from.
Arkansas LLC
- Dissolution filing
- Statement of Dissolution (limited liability company) (LL-04) — filed with the Arkansas Secretary of State, Business & Commercial Services Division. (official source)
- Filing fee
- $50 (official source)
- Tax clearance before filing
- Not a revenue-department certificate. The Secretary of State (which administers the franchise tax) requires all franchise taxes paid and a Final Franchise Tax Report filed with the dissolution. (official source)
- Arkansas annual franchise tax (administered by the Secretary of State)
- File the Final Franchise Tax Report — a flat $150 for LLCs — together with the Statement of Dissolution, and pay all unpaid franchise taxes, penalties, and interest before the dissolution is accepted. (official source)
- Final state return
- Confirm the current requirement on the official page.
Worth knowing
- Online filings cost $5 less than paper ($45 vs $50 for the dissolution) plus a card-processing fee.
- The franchise tax is administered by the Secretary of State, not the Department of Finance and Administration — the Final Franchise Tax Report is filed with the dissolution itself.
- A foreign LLC withdrawing must also file the Final Franchise Tax Report ($150) with its Application for Cancellation.
- Under A.C.A. § 26-54-114, the Secretary of State refuses any further filings from an entity with unpaid franchise taxes, so back taxes must be cleared before the dissolution can even be submitted.
- Franchise taxes keep accruing after the business stops operating; only formal dissolution, withdrawal, or merger stops them.
Arkansas corporation
- Dissolution filing
- Articles of Dissolution (profit corporation, new code) (DN-10 (new-code corporations); DO-07 Certificate of Dissolution for old-code corporations) — filed with the Arkansas Secretary of State, Business & Commercial Services Division. (official source)
- Filing fee
- $50 (official source)
- Tax clearance before filing
- Not a revenue-department certificate. The Secretary of State (which administers the franchise tax) requires all franchise taxes paid and a Final Franchise Tax Report filed with the dissolution. (official source)
- Arkansas annual franchise tax (administered by the Secretary of State)
- File the Final Franchise Tax Report — minimum $150 for a corporation with stock — together with the Articles of Dissolution, and pay all unpaid franchise taxes, penalties, and interest before the dissolution is accepted. (official source)
- Final state return
- Confirm the current requirement on the official page.
Worth knowing
- Online filings cost $5 less than paper ($45 vs $50 for the dissolution) plus a card-processing fee.
- Foreign corporation withdrawal is far more expensive than domestic dissolution: $300 by paper ($270 online) versus $50, and the Final Franchise Tax Report (minimum $150) must accompany it.
- The Secretary of State's dissolution checklist requires annual reports and franchise taxes to be current and the Final Franchise Tax Report paid before the dissolution form is accepted; nonprofit entities are exempt from the franchise-tax step.
- Franchise taxes keep accruing after the business stops operating; only formal dissolution, withdrawal, or merger stops them.
- Corporations formed under the old code file DO-07 (Certificate of Dissolution) instead of DN-10, paper only.
Closing a company is more than the state filing — payroll accounts, sales-tax permits, franchise-tax finals, federal returns, and creditor notices all have their own order and deadlines. A Winddown runbook sequences all of it for your specific company, with drafted consents and creditor notices included.
Sourced from the official pages linked above; facts we could not verify against an official source are shown as links rather than numbers. Requirements and fees change — the linked pages are authoritative. General information, not legal or tax advice.