{"data":{"id":"us-ar/ark.-code-ann.-26-51-910","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-51-910","heading":"Refunds to employer for overpayment","body":"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.","path":["AR Code","Title 26","Chapter 51","Subchapter 9"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"240144f92b54cc4262e49dcae10ff83ae02a62de27493b98e5b1ea218882502d","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-51-909","next":"us-ar/ark.-code-ann.-26-51-911"},"notice":"GroundRules: Original legal text. Not legal advice."}