S-Corp Information – Arkansas
Address of state corporation department:
Arkansas Secretary of State
Business and Commercial Services Division
1401 West Capitol Ave.
Little Rock AR 72201
State web address: http://www.arkleg.state.ar.us/
State law reference: Arkansas Code, Title 4, Chapter 27.
Title of filing: Articles of Incorporation.
Filing Fees: Online, $45; Paper, $50.
Other fees: None.
Name reservation: Reservable for 120 days for $25 fee. (Sections 4-27-402, 4-27-1705).
Name requirements: Corporation, Incorporated, Company, Limited, or abbreviation. (Section 4-27-401).
Incorporator requirements: One or more persons or entities. (Sections 4-27-201, 4-27-140).
Corporate purpose requirements: The primary purpose or purposes for which the corporation is organized must
be stated for informational purposes, but this does not limit the corporation’s powers under the state’s general “all
purpose” clause unless stated in the Articles of Incorporation. (Sections 4-27-202, 4-27-301).
Director requirements: One or more (may be nonresidents). (Sections 4-27-802, 4-27-803).
Paid-in capital requirements: None.
Annual report requirement: Annual franchise tax report to Secretary of State. (Section 4-27-1622). The 2005
reporting year’s minimum franchise tax was $150 for a corporation with stock.
Publication requirements: None.
Other provisions: There are no preemptive rights unless granted in the Articles. (Section 4-27-630). Corporate
Franchise Tax Registration form should be filed at the time of incorporation.