Ark. Code § 26-36-313
Current with legislation from 2024 Fiscal and Special Sessions.
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 shall accompany the balance when disbursed.
Ark. Code § 26-36-313