Subject to the limitations contained in this subchapter, the Revenue Division of the Department of Finance and Administration shall, upon request, render assistance in the collection of any delinquent account or debt owing to any claimant agency. This assistance shall be provided by setting off any refunds due the debtor from the division by the sum certified by the claimant agency as due and owing.
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