1.26 Ark. Code R. 18-208(3)(B)

Current through Register Vol. 49, No. 10, October, 2024

Rule 1.26-18-208(3)(B) - Failure to File and Failure to Pay Penalties

For individual income tax purposes only, failure to file penalties of five percent (5%) per month and failure to pay penalties of one percent (1%) per month are assessed simultaneously, not to exceed thirty-five percent (35%).

1.26 Ark. Code R. 18-208(3)(B)