Arkansas Code
Subchapter 4 - Garnishment Proceedings
§ 16-110-413. Garnishment against state or subdivision of state after judgment

(a)
(1) Any indebtedness, goods and chattels, moneys, credits, or effects, except for refunds for overpayment of Arkansas state income tax belonging to a defendant in a civil action and in the hands or possession of the State of Arkansas, or any subdivision thereof, institution, department, or special district or instrumentality of the State of Arkansas, shall be subject to garnishment as is now provided by law.
(2) Nothing in subdivision (a)(1) of this section shall be construed in any way to eliminate or limit the provisions of § 26-36-301 et seq. concerning the set-off of debt owed to a state program.

(b)
(1) Any writ of garnishment sued out pursuant to this section shall be served upon the individual representing the State of Arkansas, subdivision thereof, institution, department, special district, or instrumentality of the State of Arkansas, who has such indebtedness, goods and chattels, moneys, credits, or effects in his or her custody, and he or she shall answer the writ and satisfy the garnishment as provided by law.
(2) However, if the writ of garnishment is of salary or wages, it shall be served upon, answered, and satisfied by the institution, agency, department, special district, or instrumentality employing the person whose salary or wages are sought by the garnishment.

(c) A writ of garnishment shall be sued out pursuant to this section only after judgment.