Arkansas Administrative Code
Agency 006 - Department of Finance and Administration
Division 05 - Division of Revenues
1998-1 - Comprehensive Corporation Income Tax Regulations
Rule 26-51-913 - PAYMENT OF ESTIMATED TAX
Rule 1.26-51-913(b) - Claimed on Income Tax Return
Universal Citation: AR Admin Rules 1.26-51-913(b)
Current through Register Vol. 49, No. 9, September, 2024
Once a payment or refund has been declared as an estimated payment for the next succeeding tax year, it is considered to be a payment for the next tax year's debt and cannot be claimed until that tax year's return is filed.
Disclaimer: These regulations may not be the most recent version. Arkansas may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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