Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 4 - Collection And Enforcement > Chapter 36 - Collection Of Delinquent Taxes > Subchapter 3 - Setoff Against State Tax Refund > § 26-36-302 - Construction.

§ 26-36-302 - Construction.

26-36-302. Construction.

This subchapter shall be liberally construed so as to effectuate its purposes as far as legally and practically possible.