Section R15-7-402. Excess Payments

Latest version.

All data is extracted from pdf, click here to view the pdf.

If, after examination of a financial report, the Department deter- mines that the licensee has paid more than the tax lawfully due, the Department shall refund the excess payment or, at the option of the licensee, issue credit equivalent to the excess payment against future tax liability.

Historical Note

Adopted effective June 5, 1984 (Supp. 84-3). Amended

effective December 22. 1989 (Supp. 89-4). Amended by

final rulemaking at 9 A.A.R. 4186, effective November 8,

2003 (Supp. 03-3).

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');