Ark. Code Ann. § 26-57-612

Any insurer, health maintenance organization, or other entity which is required by any section of the Arkansas Code to report and pay quarterly premium taxes, and has a total quarterly premium tax due of twenty-five dollars ($25.00) or less may defer payment of the sum to the following quarter or quarters of that calendar year, provided the tax payment is remitted to the State Insurance Department no later than March 1 of the following year coincident with the required filing of the annual statement.