Home Table of Contents

006.05.308-26-51-913. PAYMENT OF ESTIMATED TAX

AR ADC 006.05.308-26-51-913Arkansas Administrative Code

West's Arkansas Administrative Code
Title 006. Department of Finance and Administration
Division 05. Division of Revenues
Rule 308. Comprehensive Corporation Income Tax Regulations (Refs & Annos)
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
End of Document