1.26 Ark. Code R. 18-505(a)(3)(A)
Taxpayers may request a ninety (90) day state extension past the original due date of the state individual income tax return. This request shall be made on or before the original due date of the return. Upon receipt, the extension will be approved or denied and a copy sent back to the taxpayer. If approved, attach a copy of the extension to the return when filed. An approved extension only extends the filing due date and does not postpone the due date of payment of taxes. 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 sill be assessed from the original due date until the tax is paid. Failure to file or pay penalties under ACA 26-18-208 will apply to any tax not paid on or before the extended date.
1.26 Ark. Code R. 18-505(a)(3)(A)