Arizona Administrative Code
Title 15 - REVENUE
Chapter 2 - DEPARTMENT OF REVENUE - INCOME AND WITHHOLDING TAX SECTION
Subchapter B - WITHHOLDING
Article 2 - WITHHOLDING AS PAYMENT OF TAX FOR EMPLOYEE
Section R15-2B-201 - Refund of Excess Withholding

Universal Citation: AZ Admin Code R 15-2B-201
Current through Register Vol. 30, No. 38, September 20, 2024

If a refund for an overpayment of income tax withheld is payable to a deceased taxpayer, the surviving spouse or other claimant shall attach the form prescribed by the Department to the deceased taxpayer's income tax return to establish the claimant's right to the refund.

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