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Arkansas Code of 1987 (2023)
Title 26 - TAXATION (§§ 26-1-101 — 26-82-119)
Subtitle 2 - ADMINISTRATION OF STATE TAXES (§§ 26-17-201 — 26-21-115)
Chapter 21 - STREAMLINED SALES TAX ADMINISTRATIVE ACT (§§ 26-21-101 — 26-21-115)
Section 26-21-109 - Customer refund procedures
Universal Citation:
AR Code § 26-21-109 (2023)
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- (a)
- (1) A cause of action against the seller for over-collected sales or use taxes does not accrue until sixty (60) days after a purchaser has provided written notice to the seller.
- (2) The written notice to the seller required in subdivision (a)(1) of this section must contain the information necessary to determine the validity of the request.
- (b) In connection with a purchaser's request from a seller of over-collected sales or use taxes, a seller shall be presumed to have a reasonable business practice if in the collection of the sales or use taxes, the seller:
- (1) Uses either a certified service provider or a certified automated system, including a certified proprietary system, that is certified by the State of Arkansas; and
- (2) Has remitted to the Department of Finance and Administration all taxes collected less any deductions, credits, or collection allowances.
Acts 2005, No. 2163, § 1.
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