Arkansas legislation · 95th General Assembly (2025 Regular)
Arkansas HB1904: TO AMEND THE PENALTIES IMPOSED FOR FAILURE TO COMPLY WITH THE ARKANSAS TAX PROCEDURE ACT
Status: Failed, May 5, 2025
What the bill says
An act to be entitled an act to amend the penalties imposed for failure to comply with the arkansas tax procedure act; and for other purposes. subtitle to amend the penalties imposed for failure to comply with the arkansas tax procedure act.
From the introduced text:
An Act To Be Entitled AN ACT TO AMEND THE PENALTIES IMPOSED FOR FAILURE TO COMPLY WITH THE ARKANSAS TAX PROCEDURE ACT; AND FOR OTHER PURPOSES. Subtitle TO AMEND THE PENALTIES IMPOSED FOR FAILURE TO COMPLY WITH THE ARKANSAS TAX PROCEDURE ACT. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: SECTION 1. Arkansas Code § 26-18-208(1)-(3), concerning additional penalties for failure to comply with the Arkansas Tax Procedure Act, are amended to read as follows: (1) In the case of a taxpayer's failure to file any return required by any state tax law on or before the date prescribed determined with regard to any extension of time for filing the return, unless it is shown that the failure is due to reasonable cause and not to willful neglect, there shall be added to the amount required to be shown as tax on the return five percent (5%) of the amount of the tax if the failure is not more than one (1) month, with an additional five percent (5%) for each additional month or fraction of a month during which the failure continues, not to exceed thirty-five percent (35%) ten percent (10%) in the aggregate; (2)(A) In case of a failure to pay the amount shown as tax on any return required to be filed under …
Sponsors
- Robin Lundstrum (R, 18) · primary sponsor
- Jim Petty (R, 29)
Latest actions
- : Died in House Committee at Sine Die adjournment.
- : Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE
- : Filed
Common questions
- What is HB1904?
- HB1904 is a bill in the Arkansas Legislature (95th General Assembly (2025 Regular)): TO AMEND THE PENALTIES IMPOSED FOR FAILURE TO COMPLY WITH THE ARKANSAS TAX PROCEDURE ACT.
- What does HB1904 do?
- In its own words: An act to be entitled an act to amend the penalties imposed for failure to comply with the arkansas tax procedure act; and for other purposes. subtitle to amend the penalties imposed for failure to comply with the arkansas tax procedure act.
- What is the status of HB1904?
- Failed as of May 5, 2025. Latest action: Died in House Committee at Sine Die adjournment. (May 5, 2025).
- Who sponsored HB1904?
- Robin Lundstrum (R, 18), with 1 co-sponsor.
- Where is the official record for HB1904?
- On the Arkansas Legislature website: https://www.arkleg.state.ar.us/Bills/Detail?ddBienniumSession=2025%2F2025R&measureno=HB1904
Source: official Arkansas record. Tracked by Delilah, AI for legislation across all 50 states and Congress.