Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 4 - Collection And Enforcement > Chapter 36 - Collection Of Delinquent Taxes > Subchapter 3 - Setoff Against State Tax Refund > § 26-36-305 - Setoffs for claimant agencies.

§ 26-36-305 - Setoffs for claimant agencies.

26-36-305. Setoffs for claimant agencies.

Subject to the limitations contained in this subchapter, the division shall, upon request, render assistance in the collection of any delinquent account or debt owing to any claimant agency. This assistance shall be provided by setting off any refunds due the debtor from the division by the sum certified by the claimant agency as due and owing.