Arkansas Code
Subchapter 4 - Privileges
§ 12-62-414. Extensions for renewing certain documents — Paying certain fees

(a) A member of the National Guard or reserve component of the United States Armed Forces who is a resident of this state and who is ordered to active duty or state active duty to a duty station located outside of this state shall be allowed an extension for:
(1) Renewing a state:
(A) License;
(B) Permit;
(C) Registration;
(D) Credential; or
(E) Certificate; and

(2) Paying state:
(A) Taxes;
(B) Fees;
(C) Assessments; or
(D) Tuition.

(b) The extension shall be allowed without penalty or assessment of a late fee.
(c) The extension shall be effective for:
(1) The period that the service member is serving on active duty or state active duty at a duty station located outside of this state; and
(2) A period of at least ninety (90) days and not more than one (1) year after the service member is released from active duty or state active duty.

(d)
(1) Each department, division, office, board, commission, and institution of this state, including state-supported institutions of higher education, shall promulgate rules to establish the length of the extension.
(2) The extension established by rule shall be within the limits provided by this section.