Priority in multiple claims to refunds allowed to be set off under the provisions of this subchapter shall be corresponding to the order in time which a claimant agency has filed a written notice with the Revenue Division of the Department of Finance and Administration of its intention to effect collection through setoff under this subchapter.
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