§ 26-51-910 - Refunds to employer for overpayment. - Arkansas Statutes

26-51-910. Refunds to employer for overpayment.

Any employer who makes an overpayment of the tax required to be remitted to the director by 26-51-908 may file application with the director, on a form prescribed by the director, to have the amount of such overpayment refunded to him or to have the amount credited against the payment which he is required to make for a subsequent quarterly period. However, the refund or credit shall be allowed only to the extent that the amount of the overpayment was not withheld under 26-51-905 by the employer.