Ariz. Admin. Code § 15-2B-201

Current through Register Vol. 30, No. 45, November 8, 2024

Section 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 taxpayer's income tax return to establish the claimant's right to the refund.

Ariz. Admin. Code § R15-2B-201

Recodified at 6 A.A.R. 2308, filed in the Office of the Secretary of State June 2, 2000 (Supp. 00-2).