Priorities of claims

Ark. Code Ann. § 26-36-314 — under Collection of Delinquent Taxes.

Ark. Code Ann. § 26-36-314

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.