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Section 26-36-306 - Minimum sum collectible — Arkansas Law | CourtGPT
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  4. Title 26 - Taxation (§§ 26-1-101 — 26-82-119)/
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  7. Subchapter 3 - Setoff Against State Tax Refund/
  8. Section 26-36-306 - Minimum sum collectible
Arkansas Legal Code

Section 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 the debt is at least twenty dollars ($20.00). However, the Revenue Division of the Department of Finance and Administration may set off any lesser sum, regardless of this provision, which the Secretary of the Department of Finance and Administration shall establish as economically justifiable.Amended by Act 2019, No. 910,§ 3691, eff. 7/1/2019.Acts 1983, No. 372, § 4; 1985, No. 987, § 2; A.S.A. 1947, § 84-4904.

A claimant agency shall not be allowed to effect final setoff and collect debts through use of the remedy established under this subchapter unless the debt is at least twenty dollars ($20.00). However, the Revenue Division of the Department of Finance and Administration may set off any lesser sum, regardless of this provision, which the Secretary of the Department of Finance and Administration shall establish as economically justifiable.Amended by Act 2019, No. 910,§ 3691, eff. 7/1/2019.Acts 1983, No. 372, § 4; 1985, No. 987, § 2; A.S.A. 1947, § 84-4904.
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