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Section 26-36-314 - Priorities of claims — 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 26-36-314 - Priorities of claims
Arkansas Legal Code

Section 26-36-314 - Priorities of claims

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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 Revenue Division of the Department of Finance and Administration of its intention to effect collection through setoff under this subchapter.Acts 1983, No. 372, § 12; A.S.A. 1947, § 84-4912.

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 Revenue Division of the Department of Finance and Administration of its intention to effect collection through setoff under this subchapter.Acts 1983, No. 372, § 12; A.S.A. 1947, § 84-4912.