Setoff Against State Tax Refund

  1. Law
  2. Arkansas Code
  3. Taxation
  4. Collection and Enforcement
  5. Collection of Delinquent Taxes
  6. Setoff Against State Tax Refund

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Section
26-36-301

Purposes

Section
26-36-302

Construction

Section
26-36-303

Definitions

Section
26-36-304

Remedy cumulative

Section
26-36-305

Setoffs for claimant agencies

Section
26-36-306

Minimum sum collectible

Section
26-36-307

Submission of claims — Information

Section
26-36-308

Procedure for setoff generally

Section
26-36-309

Notification of debtor

Section
26-36-310

Hearing procedure

Section
26-36-311

Appeals

Section
26-36-312

Certification of debt

Section
26-36-313

Notice of final setoff

Section
26-36-314

Priorities of claims

Section
26-36-315

Joint refunds

Section
26-36-316

Disposition of proceeds collected

Section
26-36-317

Accounting of payments

Section
26-36-318

Interest

Section
26-36-319

Disclosure of information

Section
26-36-320

Rules

Section
26-36-321

Setoff for debt to Internal Revenue Service