How to Reinstate an LLC in Arkansas
A revoked Arkansas LLC can be reinstated through the Arkansas Secretary of State (Business and Commercial Services Division). No separate reinstatement fee is stated in the statute; the LLC must pay the $150 franchise tax for every delinquent year plus the $25 penalty and 10% annual interest for each year. Time limit: Not allowed after five years from the date the charter was declared revoked by proclamation and forfeited (A.C.A. 26-54-112).
How reinstatement works in Arkansas
Arkansas uses revocation rather than administrative dissolution for unpaid franchise tax. If an LLC is still behind on a prior year's tax, the Secretary of State proclaims its charter revoked on or before January 31 of the following year, under A.C.A. 26-54-111. Getting back in good standing is mostly a tax cleanup: the LLC files every missing Annual LLC Franchise Tax Report and pays the $150 tax, the $25 penalty and interest for each year it missed. Once paid, A.C.A. 26-54-112 says the reinstatement is retroactive to the revocation date, so the LLC stands as if the revocation never happened. The window is not unlimited. Reinstatement is barred five years after a charter is revoked by proclamation and declared forfeited, after which a new LLC would be needed. Because tax keeps accruing every year, waiting makes the payoff larger.
Steps to reinstate an Arkansas LLC
- File every delinquent Annual LLC Franchise Tax Report to the Secretary of State's satisfaction
- Pay all franchise taxes, penalties and interest for each year of delinquency
- Form to use: Delinquent Annual LLC Franchise Tax Reports for each missed year.
- Through the Secretary of State's online franchise tax system or by mail to Business and Commercial Services in Little Rock; call 501-682-3409 for a payoff of back taxes and penalties.
What happens to the LLC and its name
- Effect: Reinstatement restores the LLC's rights, powers and property retroactive to the date the revocation was declared, as though it had never been revoked (A.C.A. 26-54-112).
The most common cause is a missed Annual Franchise Tax Report. See the Arkansas Annual Franchise Tax Report guide for deadlines so it does not happen again.
Reinstatement in Arkansas and nearby states
| State | Reinstatement fee | Time limit |
|---|---|---|
| Arkansas | Varies | 5 years |
| Missouri | Varies | No time limit |
| Tennessee | $70 | Not published |
| Mississippi | $50 | No time limit |
| Louisiana | $95 | 3 years |
| Texas | $75 | No time limit |
| Oklahoma | $0 | No time limit |
Mistakes that slow down an Arkansas reinstatement
- Paying only the most recent year, when reinstatement requires every delinquent report and every year's tax, penalty and interest.
- Assuming reinstatement is always possible, when Arkansas bars it five years after a charter is revoked and forfeited.
- Continuing to file other documents while revoked, which the Secretary of State will not accept until the franchise tax is cleared.
Arkansas LLC reinstatement: questions
How do I reinstate a revoked Arkansas LLC?
File every delinquent Annual LLC Franchise Tax Report and pay all taxes, penalties and interest owed for each year of delinquency. Under A.C.A. 26-54-112, the Secretary of State reinstates the LLC once everything is paid. The Business and Commercial Services Division can provide the payoff amount at 501-682-3409.
Is there a deadline to reinstate an Arkansas LLC?
Yes. Arkansas does not allow reinstatement more than five years after the charter was declared revoked by proclamation and forfeited. Within that period the LLC can be reinstated by catching up on franchise taxes. After it, the owners would need to form a new LLC.
Does Arkansas reinstatement cover the period the LLC was revoked?
Yes. A.C.A. 26-54-112 provides that reinstatement is retroactive to the date the revocation was declared. The LLC regains its rights, powers and property and stands in all respects as though its charter had never been revoked. That retroactive effect applies only once every delinquent report and payment has been accepted.
Related: Arkansas annual requirements · Starting an LLC in Arkansas · Reinstatement in every state
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Last reviewed October 30, 2026 against the sources listed above. Figures marked † could not be confirmed on an official page. General information, not legal or tax advice.