Corporation Reinstatement, Revival, and Revivor Packet - Arkansas

ARKANSAS CORPORATION REINSTATEMENT, REVIVAL, AND REVIVOR PACKET

Route gate. Use for an Arkansas domestic business corporation only after the Secretary of State record identifies either administrative dissolution under the Arkansas Business Corporation Act of 1987 (Route A) or franchise-tax revocation under the Arkansas Corporate Franchise Tax Act (Route B). These routes have different deadlines and cure steps. Do not use for voluntary or judicial dissolution, merger, conversion, foreign revocation, or an entity governed by a different act.

1. STATUS RECORD

Attach the Secretary of State entity record, applicable dissolution or revocation proclamation and notices, filing history, articles and amendments, bylaws, stock ledger, franchise-tax records, and correspondence from each taxing authority.

2. ROUTE A — SECTION 4-27-1422 ADMINISTRATIVE DISSOLUTION

An administratively dissolved corporation may apply within two years after the effective date. The application must recite the corporation's name and dissolution effective date, state that each ground did not exist or has been eliminated, state that the name satisfies § 4-27-401, and contain one or more certificates from the appropriate state taxing authorities stating that all corporate taxes have been paid.

Do not apply this two-year deadline to a franchise-tax revocation recorded under Route B.

☐ Application will be delivered within two years after the correct effective date.

☐ Every stated ground has been disproved or cured.

☐ Name compliance has been confirmed on the current state record.

☐ Name distinguishability has been checked against the current Secretary of State record, including Act 256 of 2023's limits on differences consisting only of suffixes, articles, “and” versus “&”, word forms, or punctuation.

☐ Every required taxing-authority certificate has been obtained and remains current.

☐ Voluntary dissolution, judicial dissolution, merger, conversion, and foreign revocation have been ruled out.

Route B — franchise-tax revocation under § 26-54-112

If the Secretary of State record shows a franchise-tax charter revocation, use § 26-54-112 instead of Route A's application and two-year clock. Under the current text established by Act 459 of 2023, reinstatement requires all delinquent franchise-tax reports satisfactory to the Secretary of State and payment of taxes and penalties for each delinquent year. Subsection (a)(2) states a five-year limit; confirm its application to the recorded revocation before advising that reinstatement remains available.

☐ Revocation proclamation, date, and applicable five-year limit checked.

☐ Every delinquent franchise-tax report identified and filed.

☐ All taxes and penalties due for each delinquent year paid; Secretary of State acceptance confirmed.

3. APPLICATION AND CURE INVENTORY

The Secretary of State's corporation fee schedule lists an application for reinstatement following administrative dissolution. Confirm the form, payment amount, tax-clearance workflow, and delivery method for the selected route on filing day.

4. STATUTORY EFFECT AND GAP-PERIOD REVIEW

Under § 4-27-1422(c), effective reinstatement relates back to the administrative-dissolution date and the corporation resumes carrying on business as if the administrative dissolution had never occurred.

For a Route B franchise-tax revocation, § 26-54-112(a)(1)(A)(ii), as amended by Act 459 of 2023, says reinstatement is retroactive to the time the corporation's authority was declared revoked. Record the applicable route before assessing gap-period acts.

Record the statutory effect without promising that reinstatement restores every professional license, government permit, contract right, insurance policy, limitations period, or foreign qualification.

5. POST-ACCEPTANCE WORK

☐ Secretary of State record shows the intended active status and correct name.

☐ Applicable reinstatement acceptance, application or report filings, tax certificates or payment proof, and current entity record saved.

☐ Corporate records, tax accounts, payroll, licenses, banks, insurance, contracts, lenders, permits, and foreign qualifications reviewed separately.

☐ New tax and compliance calendar assigned.

Prepared by: [________________________________]

Authorized reviewer: [________________________________]

Signature: [________________________________] Date: [__/__/____]

SOURCES AND REFERENCES

• Arkansas Secretary of State — corporation filing-fee schedule
• Arkansas Legislature — Act 958 of 1987, § 64-1410 (later codified as § 4-27-1422)
• Arkansas Legislature — Act 638 of 2007, § 17 (§ 4-27-1422(b))
• Arkansas Legislature — Act 256 of 2023, § 5 (§ 4-27-401)
• Arkansas Legislature — Act 459 of 2023, § 10 (§ 26-54-112)
• Arkansas Secretary of State — business-services FAQ

Both routes were checked against the official Acts and later amended-section indexes on 2026-11-02. Confirm the entity's recorded status, form, fee, reports, payment, and filing instructions before submission.