(1)

(A) "Accrued arrearage" means a delinquency that is past due and unpaid and owed under a court order or an order of an administrative process established under state law for support of any child or children.

(B) "Accrued arrearage" may include past due support that has been reduced to a judgment if the support obligation under the order has not been terminated;

(2) "Child support order" or "support order" means a judgment, decree, or order, whether temporary, final, or subject to modification, issued by a court or an administrative agency of competent jurisdiction for the support and maintenance of a child, including a child who has attained the age of majority under the law of the issuing state, or of the parent with whom the child is living, that provides for monetary support, health care, including health insurance or cash medical support, arrearages, or reimbursement, and that may include related costs and fees, interest and penalties, income withholding, attorney's fees, and other relief;

(3) "Court or its representative" means the circuit court of this state or a similar district court of another state when the context so requires, a court official of the circuit court, or the state or local child support enforcement attorney operating pursuant to an agreement with the court in cases related to Title IV-D of the Social Security Act;

(4)

(A) "Income" means any periodic form of payment due to an individual, regardless of the source, including wages, salaries, commissions, bonuses, workers' compensation, disability, payments pursuant to a pension or retirement program, and interest.

(B) The definition of "income" may be expanded by the Supreme Court from time to time in Supreme Court Administrative Order Number 10 -- Arkansas Child Support Guidelines;

(5) "Lump-sum payment" means any:

(A) Form of income paid to an individual at other than regular or periodic intervals; or

(B) Payment regardless of frequency that is dependent upon meeting a condition precedent, including without limitation:

(i) The performance of a contract;

(ii) A job performance standard or quota;

(iii) The liquidation of unused sick or vacation pay or leave;

(iv) The settlement of a claim; or

(v) An award for length of service;

(6) "Net lump-sum payment" means the entire lump-sum payment less any amount required by law to be withheld;

(7) "Noncustodial parent" means a natural or adoptive parent who does not reside with his or her dependent child;

(8) "Notice" means any form of personal service authorized under Arkansas law;

(9) "Overdue support" means a delinquency pursuant to an obligation created under a court decree, order, or judgment or an order of an administrative process established under the laws of another state for the support and maintenance of a minor child;

(10) "Past due support" means the total amount of support determined under a court order established under state law, that remains unpaid; and

(11)

(A) "Payor" means an employer, person, general contractor, independent contractor, subcontractor, or legal entity that has or may have in the future in its possession moneys, income, periodic earnings, or a lump-sum payment due the noncustodial parent.

(B) "Payor" shall include all agencies, boards, commissions, institutions, and other instrumentalities of the United States Government and the State of Arkansas and all cities of the first class, cities of the second class, incorporated towns, and counties and their agencies, boards, commissions, institutions and other instrumentalities, and school districts.