2.26 Ark. Code R. 51-502(c)(1)

Current through Register Vol. 49, No. 10, October, 2024
Rule 2.26-51-502(c)(1) - Refundability

The twenty percent (20%) Arkansas "approved child care facility" credit is refundable. The excess of this credit over the taxpayer's Arkansas tax liability will be returned to the taxpayer as an overpayment of tax.

2.26 Ark. Code R. 51-502(c)(1)