Arkansas Code Title 26, Subtitle 4, Chapter 36, Subchapter 3 - Setoff Against State Tax Refund
- § 26-36-301 - Purposes.
(a) The purpose of this subchapter is to establish as policy that all claimant agencies and the Revenue Division of the Department of Finance...
- § 26-36-302 - Construction.
This subchapter shall be liberally construed so as to effectuate its purposes as far as legally and practically possible.
- § 26-36-303 - Definitions.
As used in this subchapter: (1) (A) "Claimant agency" means: (i) State-supported colleges, universities, and technical institutes; (ii) The Department of Human Services; (iii)...
- § 26-36-304 - Remedy Cumulative.
The collection remedy under this subchapter is in addition to and not in substitution for any other remedy available by law.
- § 26-36-305 - Setoffs for Claimant Agencies.
Subject to the limitations contained in this subchapter, the Revenue Division of the Department of Finance and Administration shall, upon request, render assistance in...
- § 26-36-306 - Minimum Sum Collectible.
A claimant agency shall not be allowed to effect final setoff and collect debts through use of the remedy established under this subchapter unless...
- § 26-36-307 - Submission of Claims -- Information.
(a) All claimant agencies shall submit, for collection under the procedure established by this subchapter, all debts which they are owed, except in cases...
- § 26-36-308 - Procedure for Setoff Generally.
(a) (1) A claimant agency seeking to attempt collection of a debt through setoff shall notify, in writing, the Revenue Division of the Department...
- § 26-36-309 - Notification of Debtor.
(a) The claimant agency shall provide written notice to the debtor whose debt has been certified to the Revenue Division of the Department of...
- § 26-36-310 - Hearing Procedure.
(a) If a claimant agency receives written application of the debtor's intention to contest at hearing the claim upon which the intended setoff is...
- § 26-36-311 - Appeals.
Appeals from action taken at hearing allowed under this subchapter shall be in accordance with the provisions of the Arkansas Administrative Procedure Act, §...
- § 26-36-312 - Certification of Debt.
(a) Upon final determination, through hearing provided for by this subchapter, of the debt due and owing the claimant agency or upon the debtor's...
- § 26-36-313 - Notice of Final Setoff.
Upon the finalization of setoff under the provisions of this subchapter, the Revenue Division of the Department of Finance and Administration shall notify the...
- § 26-36-314 - Priorities of Claims.
Priority in multiple claims to refunds allowed to be set off under the provisions of this subchapter shall be corresponding to the order in...
- § 26-36-315 - Joint Refunds.
(a) When a taxpayer who is a debtor as defined in this subchapter has filed a joint return for which he or she is...
- § 26-36-316 - Disposition of Proceeds Collected.
(a) Upon effecting final setoff, the Revenue Division of the Department of Finance and Administration shall periodically write checks to the respective claimant agencies...
- § 26-36-317 - Accounting of Payments.
(a) (1) Simultaneously with the transmittal of a check for net proceeds collected to a claimant agency, the Revenue Division of the Department of...
- § 26-36-318 - Interest.
Regardless of any other provision of law, no interest shall be paid any debtor on account of any amount set off under the provisions...
- § 26-36-319 - Disclosure of Information.
(a) Notwithstanding § 26-18-303 or any other provisions of law prohibiting disclosure by the Revenue Division of the Department of Finance and Administration of...
- § 26-36-320 - Rules and Regulations.
The Director of the Department of Finance and Administration is authorized to prescribe forms and make all rules which he or she deems necessary...
- § 26-36-321 - Setoff for Debt to Internal Revenue Service.
(a) The Director of the Department of Finance and Administration may enter into an agreement with the Internal Revenue Service to setoff state income...
Last modified: November 15, 2016