Upon the finalization of setoff under the provisions of this subchapter, the Revenue Division of the Department of Finance and Administration shall notify the debtor in writing of the action taken along with an accounting of the action taken on any refund. If there is an outstanding balance after setoff, the notice under this section shall accompany the balance when disbursed.
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