Ark. Code Ann. » Title 26 Chapter 36
Arkansas Code Annotated

Ark. Code Ann. § 26-36-301 (2026)

Purposes

✓ current as of May 2026
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History. Acts 1983, No. 372, § 1; A.S.A. 1947, § 84-4901; Acts 2003, No. 1023, § 1; 2003, No. 1800, § 1.

Research References

U. Ark. Little Rock L. Rev.

Survey of Legislation, 2003 Arkansas General Assembly, Taxation, Set Off Against Tax Refunds for Debt Collections, 26 U. Ark. Little Rock L. Rev. 497.