26 CAR § 130-151 – Payment of estimated tax — Arkansas Code § 26-51-913

(a) Claimed on income tax return — Arkansas Code § 26-51-913(a).
(b) Once a payment or refund has been declared as an estimated payment for the next succeeding tax year, it is considered to be a payment for the next tax year's debt and cannot be claimed until that tax year's return is filed.