Ark. Code Ann. § 26-51-804: Corporation returns

(a) Every corporation subject to taxation under the Income Tax Act of 1929, § 26-51-101 et seq., shall make a return stating specifically the items of its gross income and the deductions and credits allowed by the Income Tax Act of 1929, § 26-51-101 et seq.

(b) The return shall be sworn to by the president, vice-president, treasurer, or other principal officer.

(c) If any foreign corporation has no office or place of business in this state but has an agent in this state, the returns shall be made by the agent.

(d) In case of a receiver, trustee in bankruptcy, or assignees operating the property or business of a corporation, the receiver, trustee, or assignees shall make returns for the corporation in the same manner and form as corporations are required to make returns, and any tax due on the basis of those returns shall be collected in the same manner as if collected from the corporations of whose business or property they have custody or control.

(e) Returns made under this section shall be subject to the provisions of the Income Tax Act of 1929, § 26-51-101 et seq.