There is a newer version of the Arkansas Code
2010 Arkansas Code
Title 26 - Taxation
Subtitle 4 - Collection And Enforcement
Chapter 36 - Collection Of Delinquent Taxes
Subchapter 3 - Setoff Against State Tax Refund
- § 26-36-301 - Purposes.
- § 26-36-302 - Construction.
- § 26-36-303 - Definitions.
- § 26-36-304 - Remedy cumulative.
- § 26-36-305 - Setoffs for claimant agencies.
- § 26-36-306 - Minimum sum collectible.
- § 26-36-307 - Submission of claims -- Information.
- § 26-36-308 - Procedure for setoff generally.
- § 26-36-309 - Notification of debtor.
- § 26-36-310 - Hearing procedure.
- § 26-36-311 - Appeals.
- § 26-36-312 - Certification of debt.
- § 26-36-313 - Notice of final setoff.
- § 26-36-314 - Priorities of claims.
- § 26-36-315 - Joint refunds.
- § 26-36-316 - Disposition of proceeds collected.
- § 26-36-317 - Accounting of payments.
- § 26-36-318 - Interest.
- § 26-36-319 - Disclosure of information.
- § 26-36-320 - Rules and regulations.
- § 26-36-321 - Setoff for debt to Internal Revenue Service.
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