---
type: "Bill"
title: "TO CLARIFY THE STATUTE OF LIMITATIONS FOR A TAXPAYER TO FILE AN AMENDED TAX RETURN; AND TO CLARIFY THE CIRCUMSTANCES UNDER WHICH A TAXPAYER MAY FILE AN AMENDED TAX RETURN."
description: "TO CLARIFY THE STATUTE OF LIMITATIONS FOR A TAXPAYER TO FILE AN AMENDED TAX RETURN; AND TO CLARIFY THE CIRCUMSTANCES UNDER WHICH A TAXPAYER MAY FILE AN AMENDED TAX RETURN."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2019"
identifier: "HB 1908"
citation: "Arkansas HB 1908 (2019)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["M. Gray"]
version_count: 1
action_count: 13
vote_count: 2
first_action: "2019-03-25"
last_action: "2019-04-10"
source: "openstates"
source_identifier: "ocd-bill/594bb9b0-9b9d-4c2d-830a-0afe461c97d1"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "50036450606ff0fd997d973094734cac6a2d27a58248779a2a5e2d9fa44bac6f"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ar"]
---

# Arkansas HB 1908 (2019) — TO CLARIFY THE STATUTE OF LIMITATIONS FOR A TAXPAYER TO FILE AN AMENDED TAX RETURN; AND TO CLARIFY THE CIRCUMSTANCES UNDER WHICH A TAXPAYER MAY FILE AN AMENDED TAX RETURN.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **HB 1908** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2019R/Public/Searchable/HB1908.pdf)

## Votes

- Read the third time and passed and ordered transmitted to the Senate. — **95–1** (pass) · lower
- Read the third time and passed. — **33–0** (pass) · upper

## Sponsors

- M. Gray — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-03-25** Filed `introduction`
- **2019-03-25** Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE `reading-1, reading-2, referral-committee`
- **2019-03-28** Returned by the Committee Do Pass `committee-passage`
- **2019-04-01** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2019-04-01** Received from the House.
- **2019-04-01** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2019-04-03** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2019-04-04** Read the third time and passed. `passage, reading-3`
- **2019-04-04** Returned to the House as passed.
- **2019-04-05** Returned From the Senate as passed.
- **2019-04-05** TO BE ENROLLED
- **2019-04-05** Correctly enrolled and ordered transmitted to the Governor's Office.
- **2019-04-10** Notification that HB1908 is now Act 863 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/594bb9b0-9b9d-4c2d-830a-0afe461c97d1`. Confidence: reported (aggregated from official Arkansas legislature records).