Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 4 - Collection And Enforcement > Chapter 36 - Collection Of Delinquent Taxes > Subchapter 3 - Setoff Against State Tax Refund > § 26-36-314 - Priorities of claims.

§ 26-36-314 - Priorities of claims.

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 time which a claimant agency has filed a written notice with the division of its intention to effect collection through setoff under this subchapter.