Ark. Code R. 26-51-502 - 2(c)(1) (1997) - Refundability

26-51-502 - 2(c)(1) - Refundability
26-51-502 - 1(c)(2) - Election of CreditsNext

The twenty percent (20%) Arkansas "approved child care facility" credit is refundable. The excess of this credit over the taxpayer's Arkansas tax liability will be returned to the taxpayer as an overpayment of tax.

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