Any employer who makes an overpayment of the tax required to be remitted to the Director of the Department of Finance and Administration by § 26-51-908 may file application with the director, on a form prescribed by the director, 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.
Section: Previous 26-51-903 26-51-904 26-51-905 26-51-906 26-51-907 26-51-908 26-51-909 26-51-910 26-51-911 26-51-912 26-51-913 26-51-914 26-51-915 26-51-916 26-51-917 NextLast modified: November 15, 2016