Ark. Code Ann. § 26-55-406: Applications for refund

Applications for refund pursuant to this subchapter shall be sworn to and shall be made to the Secretary of the Department of Finance and Administration and shall be in the same form and contain the same information, so far as applicable, as is required in § 26-55-301 et seq. [repealed], and in addition, shall contain such other information as may be required by the secretary.