Code of Arkansas Rules Title 26 — Taxation
26 CAR § 63-108
Credit or refund
Official textcodeofarrules.arkansas.gov
# (a)
Any nonresident member from whom Arkansas income tax is withheld pursuant to the provisions of this part and who files an Arkansas income tax return is entitled to a credit for the amount of Arkansas income tax withheld.
# (b)
If the amount withheld is greater than the Arkansas income tax due, the nonresident member will be entitled to a refund of the amount of the overpayment.
Source: view the official text
In this chapter (11 sections)
- 63-101 · General provisions
- 63-102 · Definitions
- 63-103 · Withholding rate
- 63-104 · Members not subject to withholding
- 63-105 · Withholding not required
- 63-106 · Required reports and due dates
- 63-107 · Extensions of time to file reports
- 63-108 · Credit or refund
- 63-109 · Registration
- 63-110 · Affidavit filing procedures
- 63-111 · Deductions, adjustments, and credits