Arkansas Code
Subchapter 5 - Healthcare Coverage
§ 9-14-502. Income withholding authorized

(a) In all decrees and orders that direct the noncustodial parent to provide and maintain healthcare coverage for any child, the court shall include a provision directing the employer to deduct from money, income, or periodic earnings due the noncustodial parent an amount that is sufficient to provide for premiums for healthcare coverage offered by the employer.
(b)
(1) The Office of Child Support Enforcement of the Revenue Division of the Department of Finance and Administration is authorized to garnish wages, salary, or other employment income pursuant to § 16-110-101 et seq. and withhold amounts from a state tax refund due any person who:
(A) Is required by a court or administrative order to provide coverage for costs of health services to a child who is eligible for medical assistance under this section; and
(B) Has received payment from a third party for the costs of such services for the child but has not used such payment to reimburse, as appropriate, the custodial parent, the provider of such services, the Department of Human Services, or the office for expenditures for such costs.

(2) Any claims for current or past-due child support shall have priority over any claim for the costs of such services.