Arkansas Code
Subtitle 4 - Collection and Enforcement
Chapter 36 - Collection of Delinquent Taxes

Subchapter 2 - Collection Generally

§ 26-36-203. Publication of delinquent personal property tax list - DELINQUENT PERSONAL TAX LIST The personal Tax Books of County...

§ 26-36-205. List of delinquent officers - The county collectors shall make a delinquent list of all...

§ 26-36-206. Distraint of goods to pay delinquent personal property taxes - The goods or chattels of the taxpayer listed above located...

§ 26-36-210. Counties under unit tax ledger system - The county collector in any county of this state utilizing...

§ 26-36-211. Liability of collector for property improperly sold - Any collector of any county, city, or town in this...

§ 26-36-213. Delinquent taxes on mineral interests — Certified statement or account - DELINQUENT MINERAL INTEREST TAX LIST The Real Estate Tax Books...

Subchapter 3 - Setoff Against State Tax Refund

§ 26-36-302. Construction - This subchapter shall be liberally construed so as to effectuate...

§ 26-36-303. Definitions - As used in this subchapter: (1) (A) “Claimant agency” means:...

§ 26-36-304. Remedy cumulative - The collection remedy under this subchapter is in addition to...

§ 26-36-305. Setoffs for claimant agencies - Subject to the limitations contained in this subchapter, the Revenue...

§ 26-36-306. Minimum sum collectible - A claimant agency shall not be allowed to effect final...

§ 26-36-311. Appeals - Appeals from action taken at hearing allowed under this subchapter...

§ 26-36-313. Notice of final setoff - Upon the finalization of setoff under the provisions of this...

§ 26-36-314. Priorities of claims - Priority in multiple claims to refunds allowed to be set...

§ 26-36-318. Interest - Regardless of any other provision of law, no interest shall...

§ 26-36-320. Rules - The Secretary of the Department of Finance and Administration is...