How to Dissolve an LLC in Arkansas (2026)
Arkansas LLC owners close the company by filing a Statement of Dissolution, Form LL-04, with the Secretary of State. The fee is $45 online or $50 by mail.
You also need to clear taxes first. The state requires a Final Franchise Tax Report and a $150 minimum tax before it will process your filing.
This guide covers voluntary dissolution for a domestic Arkansas LLC that members choose to close. A foreign LLC withdraws using a different form, covered in the FAQs below.
Quick Summary
- File your Final Franchise Tax Report first. Arkansas won't process your Statement of Dissolution until the franchise tax is paid.
- Get every member's consent before you file. Arkansas's default rule requires all members to agree unless your operating agreement says otherwise.
- Keep a copy of your filed Statement of Dissolution. Your bank may ask for it before closing accounts.
Arkansas LLC Dissolution Quick Reference
The table below summarizes the form, fee and requirements for dissolving an Arkansas LLC, from the filing address to whether notarization is required. See how to dissolve an LLC for the steps that carry over from state to state.
| Detail | Information |
|---|---|
| Form name | Statement of Dissolution (Form LL-04) |
| Filing fee | $45 online / $50 by mail or in person |
| Expedited options | None published |
| Standard processing | Within 2 business days of receipt. In-person filings are often completed the same day |
| Online portal | Arkansas Corporation Document Filing |
| Mail address | Business and Commercial Services, Victory Building, 1401 W. Capitol Avenue, Suite 250, Little Rock, AR 72201 |
| In-person address | Same as mail address, or the Northwest Arkansas Office, 300 North College, Suite 201F, Fayetteville, AR 72701 |
| Notarization required | No |
| Tax clearance required (agency) | Yes, from the Arkansas Secretary of State: a Final Franchise Tax Report plus a $150 minimum tax |
| Online filing mandatory for | No one. All filing methods are accepted statewide |
| Short-form eligibility | None. One Statement of Dissolution form covers all domestic LLCs |
Step 1: Vote to Dissolve
How to Dissolve an LLC in Arkansas: 6 Steps
Check your operating agreement first. It should spell out how to dissolve. If it doesn't, Arkansas's default rule is simple: every member must agree.[1] Hold a formal meeting and record the vote in writing. Keep the signed consent with your company records.
Step 2: Notify Creditors
Once members vote to dissolve, send written notice to your known creditors. Arkansas law lets you set a claims deadline, but it can't be less than 120 days after each creditor gets your notice.[2]
Include a mailing address for claims and warn that late claims are barred. You can also publish a notice for creditors you don't know about. That bars any leftover claim three years after you publish it.[3]
Step 3: File the Final Franchise Tax Report and Pay the Minimum Tax
The Arkansas Secretary of State handles tax clearance itself, through its own franchise tax program. Each LLC that dissolves must pay two taxes at once: last year's franchise tax, and this year's minimum tax.[4]
File a Final Franchise Tax Report and pay the $150 minimum tax with your Statement of Dissolution. Skip this or leave a balance unpaid, and the state won't dissolve your LLC.
Step 4: File the Statement of Dissolution with the Secretary of State
The form is called the Statement of Dissolution, or Form LL-04. It's the only dissolution filing Arkansas offers domestic LLCs, with no shorter form for smaller companies. File it with the Secretary of State's Business and Commercial Services Division.
Filing online costs $45 and usually takes 2 business days. Filing by mail or in person costs $50, with no extra rush fee either way. You can pick whichever method works best. None is required over another.
You can mail or deliver the form to the Business and Commercial Services office in Little Rock, or to the Northwest Arkansas office in Fayetteville.
Walk-in filings are often done the same day, though drop-offs can take up to 48 hours when it's busy. You don't need notarization, just a signature from an authorized member or manager.
Step 5: Distribute Remaining Assets
Pay your creditors first, including any members who are also creditors. Then return each member's unreturned contributions up to their value.[5]
Split whatever is left among members, based on their share of distribution rights before dissolution. Arkansas law says these payouts must be made in money.
Step 6: Close Accounts and Cancel Licenses and Permits
Give your bank a copy of the filed Statement of Dissolution to close the LLC's accounts. Cancel your Arkansas sales tax permit and any local business licenses too.
Update or cancel your registered agent in Arkansas once winding up is complete. If you plan to form a new company later, see how to start an LLC in Arkansas.
What Happens if You Don't Formally Dissolve
If you stop operating but never file the Statement of Dissolution, Arkansas doesn't just forget about your LLC. Franchise tax keeps adding up every year.
The Secretary of State can dissolve the company itself if a fee or tax stays unpaid for six months.[6]
That kind of dissolution doesn't wind up the company for you. Your LLC still has to settle debts and distribute assets, the same way a voluntary dissolution does. Filing it yourself keeps you in control of the process.
FAQs
How Much Does It Cost to Dissolve an LLC in Arkansas?
It costs $45 online or $50 by mail to dissolve an LLC in Arkansas. You'll also owe a $150 minimum tax with your Final Franchise Tax Report.
How Long Does It Take to Dissolve an LLC in Arkansas?
It takes about 2 business days to dissolve an LLC in Arkansas once the Secretary of State receives your Statement of Dissolution.
Does a Foreign LLC Dissolve the Same Way in Arkansas?
No, a foreign LLC doesn't file a Statement of Dissolution in Arkansas. It files a separate withdrawal filing instead, not this form.
Do I Need Tax Clearance to Dissolve an LLC in Arkansas?
Yes, you need tax clearance to dissolve an LLC in Arkansas. The Secretary of State issues it once your franchise tax account is paid in full, instead of a separate tax agency.
References:
- https://codes.findlaw.com/ar/title-4-business-and-commercial-law/ar-code-sect-4-38-701/
- https://codes.findlaw.com/ar/title-4-business-and-commercial-law/ar-code-sect-4-38-704/
- https://codes.findlaw.com/ar/title-4-business-and-commercial-law/ar-code-sect-4-38-705/
- https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-54-105/
- https://codes.findlaw.com/ar/title-4-business-and-commercial-law/ar-code-sect-4-38-707/
- https://codes.findlaw.com/ar/title-4-business-and-commercial-law/ar-code-sect-4-38-708/
