26 CAR § 63-108. Credit or refund

(a) Any nonresident member from whom Arkansas income tax is withheld pursuant to the provisions of this part and who files an Arkansas income tax return is entitled to a credit for the amount of Arkansas income tax withheld. (b) If the amount withheld is greater than the Arkansas income tax due, the nonresident member will be entitled to a refund of the amount of the overpayment.