(a) First ninety-day extension — Arkansas Code § 26-18-505(a)(3)(A) [repealed].

1. (1)

   1. (A) Taxpayers may request a ninety-day state extension past the original due date of the state individual income tax return.
   2. (B) This request shall be made on or before the original due date of the return.
2. (2) Upon receipt, the extension will be approved or denied and a copy sent back to the taxpayer.
3. (3) If approved, attach a copy of the extension to the return when filed.

4. (4)

   1. (A) An approved extension only extends the filing due date and does not postpone the due date of payment of taxes.
   2. (B) If any tax due is reflected on the filed return and is not paid on or before the original due date, interest as provided by law will be assessed from the original due date until the tax is paid.
   3. (C) Failure to file or pay penalties under Arkansas Code § 26-18-208 will apply to any tax not paid on or before the extended date.

(b) Second ninety-day extension — Arkansas Code § 26-18-505(a)(3)(B) [repealed].

1. (1) The Secretary of the Department of Finance and Administration may issue a second ninety-day extension for extraordinary circumstances.
2. (2) This additional extension will run consecutively with the first extension.
3. (3) This request shall be made on or before the expiration of the first ninety-day extended due date.

(c) Federal extension recognized — Arkansas Code § 26-18-505(a)(4).

1. (1) The secretary will recognize an automatic extension afforded the taxpayer by the Internal Revenue Service.
2. (2) This extension will be granted to the federal extended due date.
3. (3) The taxpayer must attach a copy of the request to the state return in order to receive the automatic extension.