1.26 Ark. Code R. 18-507(a)
Current through Register Vol. 49, No. 9, September, 2024
A taxpayer who has paid any tax to the State of Arkansas through error of fact, computation or mistake or law, in excess of the taxes lawfully due, shall be refunded the overpayment of the tax determined by the director to be erroneously paid upon the filing of an amended return or a verified claim for refund. These claims shall be subjected to certain requirements and other information relative to the overpayment.
If a refund is determined, the director shall certify that the claim is to be paid to the taxpayer as provided by law or credited against taxes due or to become due.
1.26 Ark. Code R. 18-507(a)