§ 26-36-302. Construction

This subchapter shall be liberally construed so as to effectuate its purposes as far as legally and practically possible.

§ 26-36-303. Definitions

As used in this subchapter: (1) (A) “Claimant agency” means: (i) State-supported colleges, universities, and technical institutes; (ii) The Department of Human Services; (iii) The Student Loan Guarantee Foundation of Arkansas; (iv) The Auditor of State; (v) The Division of Higher Education; (vi) The Office of Child Support Enforcement; (vii) Arkansas circuit, county, district, or […]

§ 26-36-304. Remedy cumulative

The collection remedy under this subchapter is in addition to and not in substitution for any other remedy available by law.

§ 26-36-305. Setoffs for claimant agencies

Subject to the limitations contained in this subchapter, the Revenue Division of the Department of Finance and Administration 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 […]

§ 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 […]

§ 26-36-311. Appeals

Appeals from action taken at hearing allowed under this subchapter shall be in accordance with the provisions of the Arkansas Administrative Procedure Act, § 25-15-201 et seq.

§ 26-36-313. Notice of final setoff

Upon the finalization of setoff under the provisions of this subchapter, the Revenue Division of the Department of Finance and Administration shall notify the debtor in writing of the action taken along with an accounting of the action taken on any refund. If there is an outstanding balance after setoff, the notice under this section […]

§ 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 Revenue Division of the Department of Finance and Administration of its intention to effect collection through setoff under this […]

§ 26-36-318. Interest

Regardless of any other provision of law, no interest shall be paid any debtor on account of any amount set off under the provisions of this subchapter. Where a debtor receives a partial refund after setoff under this subchapter, he or she shall be entitled to interest only on that portion of the refund which […]

§ 26-36-320. Rules

The Secretary of the Department of Finance and Administration is authorized to prescribe forms and make all rules which he or she deems necessary in order to effectuate the intent of this subchapter.