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

AR Code § 26-51-910 (2018) (N/A)
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Any employer who makes an overpayment of the tax required to be remitted to the Director of the Department of Finance and Administration 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 her or to have the amount credited against the payment which he or she 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.