# Ark. Code Ann. § 26-51-910: Refunds to employer for overpayment

> Arkansas · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-910

## Section

- **Citation:** Ark. Code Ann. § 26-51-910
- **Heading:** Refunds to employer for overpayment
- **Jurisdiction:** Arkansas
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** AR Code / Title 26 / Chapter 51 / Subchapter 9 / Section 26-51-910

## Text

Any employer who makes an overpayment of the tax required to be remitted to the Secretary of the Department of Finance and Administration by § 26-51-908 may file application with the secretary, on a form prescribed by the secretary, 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. Amended by Act 2019, No. 910,§ 3760, eff. 7/1/2019. Acts 1965, No. 132, § 10; 1979, No. 401, § 48; A.S.A. 1947, § 84-2078.2.

Any employer who makes an overpayment of the tax required to be remitted to the Secretary of the Department of Finance and Administration by § 26-51-908 may file application with the secretary, on a form prescribed by the secretary, 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.

Amended by Act 2019, No. 910,§ 3760, eff. 7/1/2019.

Acts 1965, No. 132, § 10; 1979, No. 401, § 48; A.S.A. 1947, § 84-2078.2.

## Nearby sections

- [Ark. Code Ann. § 26-51-901 Title](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-901.md)
- [Ark. Code Ann. § 26-51-902 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-902.md)
- [Ark. Code Ann. § 26-51-903 Subchapter supplemental](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-903.md)
- [Ark. Code Ann. § 26-51-904 Rules - Forms](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-904.md)
- [Ark. Code Ann. § 26-51-905 Withholding of tax](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-905.md)
- [Ark. Code Ann. § 26-51-906 Withholding state income taxes of federal employees by federal agencies](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-906.md)
- [Ark. Code Ann. § 26-51-907 Withholding tables](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-907.md)
- [Ark. Code Ann. § 26-51-908 Employer's return and payment of taxes withheld - Definition](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-908.md)
- [Ark. Code Ann. § 26-51-909 Annual withholding statement](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-909.md)
- [Ark. Code Ann. § 26-51-910 Refunds to employer for overpayment](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-910.md)
- [Ark. Code Ann. § 26-51-911 Declaration of estimated tax](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-911.md)
- [Ark. Code Ann. § 26-51-912 Minimum estimated tax](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-912.md)
- [Ark. Code Ann. § 26-51-913 Payment of estimated tax](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-913.md)
- [Ark. Code Ann. § 26-51-914 Furnishing exemption certificate to employer](https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-914.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AR_T26_C51_S9_S26-51-910. Check the current official text before relying on it. Not legal advice.