1.26 Ark. Code R. 18-505(a)(4)
Current through Register Vol. 49, No. 10, October, 2024
The director will recognize an automatic extension afforded the taxpayer by the Internal Revenue Service. This extension will be granted to the Federal extended due date. The taxpayer must attach a copy of the request to the state return in order to receive the automatic extension.
1.26 Ark. Code R. 18-505(a)(4)