There is a newer version of the Arkansas Code
2010 Arkansas Code
Title 16 - Practice, Procedure, And Courts
Subtitle 7 - Particular Proceedings And Remedies
Chapter 106 - Actions By Or Against State
Subchapter 1 - General Provisions
§ 16-106-106 - Setoff against state.
16-106-106. Setoff against state.In suits brought in behalf of the state, no debt or claim shall be allowed as a setoff other than those which have been exhibited to the Auditor of State and by him or her allowed, except only in cases when it shall be proven to the satisfaction of the court that the defendant at the time is in possession of vouchers which he could not produce to the Auditor of State or that he was prevented from exhibiting the claims to the Auditor of State in consequence of sickness or absence.
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