Statutes, codes, and regulations
Arkansas Administrative Code
Agency 006 - Department of Finance and AdministrationDivision 05 - Division of RevenuesRegulation 1997-4 - Comprehensive Individual Income Tax Regulations
Rule 26-51-502 - HOUSEHOLD AND DEPENDENT CARE SERVICES
Rule 2.26-51-502(c)(1) - Refundability

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

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Current through Register Vol. 49, No. 9, September, 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)