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U.S. State Codes
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Arkansas
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Title 26 - Taxation
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Subtitle 4 - Collection and...
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Chapter 36 - Collection of ...
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Subchapter 3 - Setoff Against State Tax Refund
Subchapter 3 - Setoff Against State Tax Refund
§ 26-36-301. Purposes
§ 26-36-302. Construction
§ 26-36-303. Definitions
§ 26-36-304. Remedy cumulative
§ 26-36-305. Setoffs for claimant agencies
§ 26-36-306. Minimum sum collectible
§ 26-36-307. Submission of claims -- Information
§ 26-36-308. Procedure for setoff generally
§ 26-36-309. Notification of debtor
§ 26-36-310. Hearing procedure
§ 26-36-311. Appeals
§ 26-36-312. Certification of debt
§ 26-36-313. Notice of final setoff
§ 26-36-314. Priorities of claims
§ 26-36-315. Joint refunds
§ 26-36-316. Disposition of proceeds collected
§ 26-36-317. Accounting of payments
§ 26-36-318. Interest
§ 26-36-319. Disclosure of information
§ 26-36-320. Rules and regulations
§ 26-36-321. Setoff for debt to Internal Revenue Service