This subchapter shall be liberally construed so as to effectuate its purposes as far as legally and practically possible.
Structure Arkansas Code
Subtitle 4 - Collection and Enforcement
Chapter 36 - Collection of Delinquent Taxes
Subchapter 3 - Setoff Against State Tax Refund
§ 26-36-304. Remedy cumulative
§ 26-36-305. Setoffs for claimant agencies
§ 26-36-306. Minimum sum collectible
§ 26-36-313. Notice of final setoff