(a)
(1) A cause of action against the seller for over-collected sales or use taxes does not accrue until sixty (60) days after a purchaser has provided written notice to the seller.
(2) The written notice to the seller required in subdivision (a)(1) of this section must contain the information necessary to determine the validity of the request.
(b) In connection with a purchaser's request from a seller of over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice if in the collection of the sales or use taxes, the seller:
(1) Uses either a certified service provider or a certified automated system, including a certified proprietary system, that is certified by the State of Arkansas; and
(2) Has remitted to the Department of Finance and Administration all taxes collected less any deductions, credits, or collection allowances.
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