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26-51-910. Refunds to employer for overpayment.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-910. Refunds to employer for overpayment.
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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-910
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:26-51-910
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 7a04d9ec4611c01914a62bc44d22ae4974c77bd2aa1eacf128221f4cf1488799
Source location: content.xml paragraph 14910
Stored source content
26-51-910. Refunds to employer for overpayment.
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.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-905. Withholding of tax.
(a)(1) Every employer making payments of wages to employees shall deduct and withhold from the employees' wages an amount determined from withholding tables promulgated by the Secretary of the Department of Finance and Administration and furnished to the employer.
(2) The full amount deducted and withheld from any employee's wages during the income year shall be credited against the tax liability of the employee under the Income Tax Act of 1929, § 26-51-101 et seq., for that year.
(b)(1) Notwithstanding the provisions of subsection (a) of this section, every employer who withholds less than one thousand dollars ($1,000) for a full year's withholding shall report and remit annually on a date specified by the secretary any amounts so withheld by the employer.
(2) An employer shall be advised by the secretary of the employer's classification and shall report as classified until such time as the employer advises the secretary in writing that the employer no longer has employees or the employer is closing the business.
(3) However, it shall be the duty of the employer to report to the secretary at the end of each income year all wages paid to any such employees on the same forms provided in this subchapter for making employer annual withholding statements in order that the secretary may determine the tax liability, if any, of those employees during that income year.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-905
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-51-905. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-51-908. Employer's return and payment of taxes withheld — Definition.
(a)(1) Every employer required to deduct and withhold from wages under this subchapter shall file a withholding return on an annual basis as prescribed by the Secretary of the Department of Finance and Administration and annually pay over to the secretary the full amount required to be deducted and withheld from the wages of the employees if the amount is less than one thousand dollars ($1,000) per year.
(2) Every employer required to deduct and withhold from wages under this subchapter shall file a withholding return on a monthly basis as prescribed by the secretary and pay over on a monthly basis to the secretary the full amount required to be deducted and withheld from the wages of the employees if the amount is one thousand dollars ($1,000) or more per year.
(3) However, the secretary may provide by rule that every such employer shall on or before the fifteenth day of each month pay over to the secretary or a depository designated by the secretary the amount required to be deducted and withheld by the employer for the preceding month if the amount is one hundred dollars ($100) or more.
(b)(1) Notwithstanding any other provision of this section, all transient employers shall make return and pay over to the secretary, on a monthly basis, the full amounts required to be deducted and withheld from the wages by the transient employer for the calendar month.
(2) The returns and payments to the secretary by transient employers shall be made on or before the last day of the month following the month for which the amounts were deducted and withheld from the wages of the transient employer's employees.
(c)(1) Notwithstanding any other provision of this section, all employers engaged in any bu
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-51-908
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 26-51-908. This identifies an authority to review, not proof of applicability.