Arkansas Code
Subchapter 5 - Auditor of State
§ 25-16-518. Warrants — Prohibitions against receipt in payment of debt to state, use as offset, and bearing of interest

No warrant issued by the Auditor of State shall be received in payment of debts due the state, nor shall the warrants, under any circumstances, bear interest or be received or allowed as an offset in any suit commenced for the recovery of money due the state, but the warrant shall only be received and paid by the Treasurer of State.