bundled: state online portal/e-payment surcharge $5.00
○Pending review
Annual report - Corporation
$150
$155
bundled: state online portal/e-payment surcharge $5.00
○Pending review
Provenance - Arkansas fee schedule○Pending review
Citation withheld: this record does not yet carry a review status; and its provenance is an internal operational database, which is never published as an authority.
The values are corroborated across independent internal records. What is missing is the link to the agency's own published schedule, which is what promotion to verified requires.
Cost position
Ranked 30 of 51 on first-year state
filing cost, at $200.00 against a national median
of $175.00.
The recurring entity-tax minimum is not resolved for LLCs here, so no ongoing total is computed.
See the full ranking.
Where Arkansas sits among its neighbours in the first-year cost ranking (USD)Show all 51 jurisdictionsThe full ranking with Arkansas highlighted (USD)
Registered-agent statutes, quoted verbatim
The one section on this page that clears the publication gate in full. 3 citations, verified, quoted from the official code with every elision marked.
Appointment of registered agent.(a) A registered agent filing must state: (1) the name of the represented entity's commercial registered agent; or (2) if the entity does not have a commercial registered agent, the name and address of the entity's noncommercial registered agent: (A) the name and address of the entity's registered agent; or (B) the title of an office or other position with the entity if service of processService of processFormal delivery of lawsuits and legal notices.Read the full entry → is to be sent to the person holding that office or position, and the address of the business office of that person. (b) The appointment of a registered agent pursuant to subsection (a)(1) or (2) is an affirmation by the represented entity that the agent has consented to serve as such.
retrieved 2026-07-29
· confidence medium · verified
Ark. Code Ann. § 4-27-202(a)(3)
○Pending review
Arkansas Business Corporation Act of 1987 · applies to
corporations
retrieved 2026-07-29
· confidence medium · verified
Ark. Code Ann. § 4-38-115
○Pending review
Uniform Limited Liability Company Act · applies to
LLCs
Registered agent.(a) Each limited liability company and each registered foreign limited liability company shall designate and maintain a registered agent in this state in compliance with the Model Registered Agents Act, § 4-20-101 et seq. (b) The designation of a registered agent is an affirmation of fact by the limited liability company or registered foreign limited liability company that the agent has consented to serve. (c) A registered agent for a limited liability company or registered foreign limited liability company must have a place of business in this state.
retrieved 2026-07-29
· confidence medium · verified
The Model Registered Agents Act fallback is NOT service on the Secretary of State: if an entity has no registered agent, or the agent cannot with reasonable diligence be served, service is made by registered or certified mail addressed to one or more of the entity's governors by name at its principal office; failing that, by handing a copy to the person in charge of any regular place of business (4-20-113(c)). The Secretary of State becomes an entity's agent for service only on revocation of a foreign corporation's certificate of authorityCertificate of authorityPermission for an entity formed in one state to do business in another - the 'foreign' registration.Read the full entry → (4-27-1531(d)).
Other. Name loss: on dissolution (administrative or otherwise) an LLC's name becomes available to other companies, and the dissolved company must use a new name on reinstatement if the prior name was taken.
Revocation Foreign. The Secretary of State may revoke a foreign corporation's certificate of authority if it is without a registered agent for 60 days or more or fails to file notice of an agent change or resignation within 60 days; on revocation the Secretary of State becomes the corporation's agent for service (4-27-1531(d)). A registered foreign LLC's registration may be terminated if it does not have a registered agent as required by 4-38-115 or fails to file a statement of change within 30 days (4-38-910(a)(3)-(4)).
Dollar amounts named in the registered-agent statutes
Statement of change, statement of resignation, and statement appointing an agent for service of process under the Model Registered Agents Act
$0 (statute says 'no fee')
○Pending review
Maximum additional civil penalty per year (or partial year) for a foreign corporation transacting business without a certificate of authority, on top of all back fees and penalties
$5,000
○Pending review
Maximum civil penalty per twelve-month period (or part) for a foreign LLC transacting business without registration
$5,000
○Pending review
Fee collected by the Secretary of State each time process is served on him or her under the LLC act (recoverable as costs by a prevailing party)
$25
○Pending review
13 statutory citations and their supporting verbatim quotations sit behind this section in the record and are withheld from public display until the review pass lands, because a citation presented as authority is a verification claimed. Statutory references appearing inside the summaries above are part of the recorded text rather than an authority claim, and they are not rendered as citations, linked, or emitted in this page's structured data. How the gate works.
Governance rules
Arkansas corporate and LLC governance rules
Rule
Entity
Applies
Detail
Status
Organizational Meeting Required
Corporation
yes
○Pending review
Annual Meeting Required
Corporation
yes
○Pending review
Written Consent In Lieu Allowed
Corporation
yes
○Pending review
Bylaws Required
Corporation
yes
○Pending review
Operating Agreement Required
LLC
no
○Pending review
Annual Meeting Required
LLC
no
○Pending review
Written Consent In Lieu Allowed
LLC
yes
○Pending review
7 statutory citations and their supporting verbatim quotations sit behind this section in the record and are withheld from public display until the review pass lands, because a citation presented as authority is a verification claimed. Statutory references appearing inside the summaries above are part of the recorded text rather than an authority claim, and they are not rendered as citations, linked, or emitted in this page's structured data. How the gate works.
$25 paper / $22.50 online per fictitious name (form DN-18, same fee for domestic corporations and LLCs); cancellation (form CFN) $25 paper only
Term
Perpetual - no expiration or renewal; remains until cancelled or transferred
Renewal
None required; cancellation/transfer filings are $25 each (paper only)
Publication
Not required. None
Online filing
Available
The regime
Arkansas splits by entity type. Individuals and unregistered firms doing business under an assumed name must file a certificate with the county clerk of every county where they do business (§ 4-70-203). Registered corporations, LPs, and LLCs are expressly exempt from that subchapter (§ 4-70-201) and instead use entity-side fictitious-name filings - corporations file with the Secretary of State (and the county clerk of the registered-office county unless in Pulaski County) under § 4-26-405.
Where it is filed
General act: the county clerk of each county in which the person conducts, transacts, or intends to conduct the business. Corporate fictitious names: the Secretary of State, plus (for domestic corporations) the county clerk of the county of the registered office unless it is in Pulaski County.
No fixed term or expiration is prescribed for the county assumed-name certificate; it remains on file. On any change of ownership, each person withdrawing or disposing of an interest must file a certificate of withdrawal with the county clerk of each county where the business is conducted. Corporate fictitious-name filings under § 4-26-405 likewise carry no stated term but must be cancelled when the corporation dissolves, forfeits its rights, or ceases using the name.
Name restrictions
The county-level general act contains no name-screening standard. On the entity side, the Secretary of State must refuse a corporate fictitious-name filing if the proposed name is not distinguishable from, or is confusingly similar to, existing domestic or admitted foreign corporate names or names reserved or registered under §§ 4-26-402 and 4-26-403.
Assumed names for registered entities
Corporations (domestic or admitted foreign) file corporate fictitious names with the Secretary of State on an approved form in duplicate - the fictitious name, character of business, and corporate identity - with a duplicate then filed with the county clerk of the registered-office county unless in Pulaski County. No exclusive rights are created, cancellation must be filed when use ceases, and an assumed name adequately tied to the true corporate name in an instrument is not a 'fictitious name' under the section (§ 4-26-405(h)). related entity name mechanisms (4-27-404 is the 1987 Business Corporation Act corporate fictitious-name section; 4-42-707 covers registered LLPs) are cross-referenced at §§ 4-27-404, 4-38-122, and 4-42-707 but were not extracted.
Penalties
Failure to comply with the assumed-name subchapter is a violation punishable by a fine of not less than $25 nor more than $100, and each day of violation is a separate offense. A corporation that contracts exclusively under an unregistered fictitious name can be sued on the instrument, but cannot enforce its own rights under it in Arkansas courts until it complies with § 4-26-405 and pays a $300 civil penalty to the Treasurer of State.
Not published on the county site - confirm with the County Clerk (501-622-3610); official DBA certificate form cites A.C.A. 4-70-203 and requires notarization
Common questions
Does an Arkansas LLC or corporation file its DBA with the county clerk?
No. Registered corporations, LPs, and LLCs are expressly exempt from the county assumed-name subchapter (Ark. Code Ann. § 4-70-201). Corporations file fictitious names with the Secretary of State under § 4-26-405 (plus the registered-office county clerk unless in Pulaski County). The county-clerk certificate under § 4-70-203 is for individuals and unregistered firms.
What happens if a sole proprietor operates under an assumed name in Arkansas without filing?
It is a violation punishable by a $25 to $100 fine, and each day of noncompliance is a separate offense (Ark. Code Ann. § 4-70-202).
Does filing an Arkansas fictitious name give exclusive rights to the name?
No. The statute states compliance 'does not give a corporation an exclusive right to the use of the fictitious name' and does not bar others from using the same name as a corporate name, though equitable relief under fair trade law remains available (Ark. Code Ann. § 4-26-405(g)).
How much does an Arkansas county assumed-name filing cost?
The statute sets the county clerk's indexing and filing fee at $1.00 (Ark. Code Ann. § 4-70-206(b)). The Secretary of State fee for a corporate fictitious-name filing under § 4-26-405 is not printed in the statute.
Recurring entity-level tax
The record does not resolve this for LLCs
○Pending review
What it is called
not captured
Administering agency
Arkansas Secretary of State, Business & Commercial Services (BCS); portal sos-franchise.ark.org
Corporation minimum
not recorded separately
How it is computed
AR annual franchise taxFranchise taxA recurring tax on the privilege of existing as an entity in a state - not a tax on franchising a business.Read the full entry →, A.C.A. 26-54-104 (Act 459 of 2023 text read verbatim), administered by the SOS BCS and reported on the May-1 annual franchise tax report. LLC (incl. PLLC; 'corporation' defined to include LLCs, 26-54-102(a)): FLAT $150. Corporation WITH authorized capital stock: 0.3% x [par value of ISSUED AND OUTSTANDING capital stock x (Arkansas real + personal property / total real + personal property)], MINIMUM $150, NO maximum cap; no-par shares valued at $25 per share. Corporation WITHOUT authorized capital stock: FLAT $300. Special classes: insurance $300/$400 by size; legal reserve mutual $300/$400; mortgage loan 0.3% loans-apportioned, min $300. Exempt: federally tax-exempt nonprofits (26-54-102), LPs (4-47 entities), partnerships/LLPs (4-46 entities). Late: $25 flat penalty + interest 0.000274/day (~10%/yr) on (tax + penalty) after May 1 (26-54-107, 26-54-114). Delinquency: Nov 1 revocation-warning notice, charter/authority REVOKED by proclamation on or before Jan 31 (26-54-111); tax keeps accruing on revoked entities until formally dissolved/withdrawn; reinstatement within 5 years, retroactive (26-54-112); 26-54-114 bars all SOS filings by the entity AND 'substantially connected' persons while past-due taxes are owed.
No per-state franchise-tax research document exists for this jurisdiction.
See the national picture.
Filing-office closures, 2026
Stored as a delta against the federal baseline:
1 day this state closes that the
federal government does not, and 2 federal
holidays its filing office works through.
These come from a research pass its own author graded CANDIDATES. They are shown because they are useful and withheld from every ranking on this site because they are not ratified.