Arkansas Code
Subchapter 3 - Setoff Against State Tax Refund
§ 26-36-306. Minimum sum collectible

A claimant agency shall not be allowed to effect final setoff and collect debts through use of the remedy established under this subchapter unless the debt is at least twenty dollars ($20.00). However, the Revenue Division of the Department of Finance and Administration may set off any lesser sum, regardless of this provision, which the Secretary of the Department of Finance and Administration shall establish as economically justifiable.

Structure Arkansas Code