006.05.308-26-51-913. PAYMENT OF ESTIMATED TAX
AR ADC 006.05.308-26-51-913Arkansas Administrative Code
Ark. Admin. Code 006.05.308-26-51-913
006.05.308-26-51-913. PAYMENT OF ESTIMATED TAX
1.26-51-913(b) Claimed on Income Tax Return
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.
Current with amendments received through January 15, 2024. Some sections may be more current, see credit for details.
Ark. Admin. Code 006.05.308-26-51-913, AR ADC 006.05.308-26-51-913
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