R15-2B-201 Refund of Excess Withholding

If a refund for an overpayment of income tax withheld is payable to a deceased taxpayer, the surviving spouse or other claimant shall attach the form prescribed by the Department to the deceased tax- payer’s income tax return to establish the claimant’s right to the refund. Historical Note Recodified at 6 A.A.R. 2308, filed in the Office of the Secretary of State June 2, 2000 (Supp. 00-2). SUBCHAPTER C. INDIVIDUALS ARTICLE 1. PAYMENT AND COLLECTION OF TAX