Any employer who makes an overpayment of the tax required to be remitted to the Secretary of the Department of Finance and Administration by § 26-51-908 may file application with the secretary, on a form prescribed by the secretary, to have the amount of such overpayment refunded to him or her or to have the amount credited against the payment which he or she is required to make for a subsequent quarterly period. However, the refund or credit shall be allowed only to the extent that the amount of the overpayment was not withheld under § 26-51-905 by the employer.
Structure Arkansas Code
Subchapter 9 - Arkansas Income Tax Withholding Act of 1965
§ 26-51-903. Subchapter supplemental
§ 26-51-906. Withholding state income taxes of federal employees by federal agencies
§ 26-51-907. Withholding tables
§ 26-51-910. Refunds to employer for overpayment
§ 26-51-912. Minimum estimated tax
§ 26-51-916. Employer liable for amounts required to be withheld — Exceptions