Sanders Signs an Executive Order to Provide Additional Relief in Regards to Tax Filing and Payment Deadlines in Response to the May 24th Storms

TO ALL TO WHOM THESE PRESENTS COME - GREETINGS:

E.O. 24-11: EXECUTIVE ORDER TO AMEND E.O. 24-09 AND PROVIDE ADDITIONAL RELIEF IN REGARD TO TAX FILING AND PAYMENT DEADLINES IN RESPONSE TO SEVERE STORMS ON OR ABOUT MAY 24, 2024.

WHEREAS: On or about May 24, 2024, and continuing, severe storms, flooding, and tornadoes began in Arkansas, causing danger, hardship, and suffering which now warrants this executive action;

WHEREAS: On May 26, 2024, by Executive Order 24-07, a regional emergency was declared in the state as a result of the severe weather outbreak, pursuant to the Emergency Services Act, codified at Ark. Code Ann. §§ 12-75-101, et. seq;

WHEREAS: Ark. Code Ann. § 26-18-505 authorizes the Secretary of the Department of Finance and Administration to grant a reasonable extension of time to file any return required under any state tax law upon written request for good cause shown. Good cause includes when any taxpayer is affected by a disaster emergency declared by the Governor;

WHEREAS: Ark. Code Ann. § 12-75-114(e)(1) authorizes the Governor to suspend any regulatory statutes if compliance with those statutes would delay action in coping with the declared emergency;

WHEREAS: On May 30, 2024, by Executive Order 24-09, relief was extended to affected citizens in Baxter, Benton, Boone, Carroll, Fulton, Grant, Greene, Madison, Marion, Nevada, Randolph, Sevier, and Sharp counties by extending certain tax payment deadlines; and

WHEREAS: There is good cause for additional relief to be extended to Arkansans residing in Baxter, Benton, Boone, Carroll, Fulton, Grant, Greene, Madison, Marion, Nevada, Randolph, Sevier, and Sharp counties as a result of the ongoing emergency.

NOW THEREFORE, I, SARAH HUCKABEE SANDERS, acting under the authority vested in me as Governor of the State of Arkansas and pursuant to Ark. Code Ann. §§ 12-75-101, et seq., issue this Executive Order pursuant to the regional emergency as declared in Executive Order 24-07, and order the following:

1. The Secretary of the Department of Finance and Administration is hereby ordered to extend the 2023 income tax filing date and income tax payment date and 2023 pass-through entity tax filing date and pass-through entity tax payment date for returns that are due between May 24, 2024, and October 31, 2024, to November 1, 2024, for those citizens and businesses residing in Baxter, Benton, Boone, Carroll, Fulton, Grant, Greene, Madison, Marion, Nevada, Randolph, Sevier, and Sharp counties. This extension includes 2023 returns of Individuals, Subchapter S Corporations, Subchapter C Corporations, Pass-Through Entities, Fiduciaries and Estates, Partnerships, and Composite returns;

2. Individuals and entities in Baxter, Benton, Boone, Carroll, Fulton, Grant, Greene, Madison, Marion, Nevada, Randolph, Sevier, and Sharp counties will have until November 1, 2024, to file income tax and pass-through entity returns and pay income and pass through entity taxes that were originally due between May 24, 2024, and October 31, 2024;

3. This relief includes return and extension payments due between May 24, 2024, and October 31, 2024;

4. The Secretary of the Department of Finance and Administration is hereby ordered to extend the deadline under Ark. Code Ann. § 26-51-913(a)(2) to make a quarterly estimated income tax payment from between May 24, 2024, and October 31, 2024, for those citizens and businesses located in Baxter, Benton, Boone, Carroll, Fulton, Grant, Greene, Madison, Marion, Nevada, Randolph, Sevier, and Sharp counties to November 1, 2024;

5. The provisions of Ark. Code Ann. § 26-18-505(a)(1) requiring a written request for an extension to file an individual income tax return are hereby waived through November 1, 2024, for citizens who reside or whose businesses are located in Baxter, Benton, Boone, Carroll, Fulton, Grant, Greene, Madison, Marion, Nevada, Randolph, Sevier, and Sharp counties;

6. The provisions of Ark. Code Ann. § 26-18-505(a)(3) limiting an extension for filing an individual income tax return to no more than 180 days is hereby waived through November 1, 2024, for citizens who reside or whose businesses are located in Baxter, Benton, Boone, Carroll, Fulton, Grant, Greene, Madison, Marion, Nevada, Randolph, Sevier, and Sharp counties; and

7. The provisions of Ark. Code Ann. § 26-18-505(a)(4) requiring the promulgation of rules to waive the requirement for a written request for an extension are hereby waived through November 1, 2024.

IN TESTIMONY WHEREOF, I have hereunto set my hand and caused the Great Seal of the State of Arkansas to be affixed on this 15th day of July, in the year of our Lord 2024.

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