The Secretary of the Department of Finance and Administration is authorized to prescribe forms and make all rules which he or she deems necessary in order to effectuate the intent of 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