Title 26, Taxation

(a) Every county collector who mails tax statements may charge the taxpayers a postage fee not to exceed the cost of first-class postage to defray the expense of processing and mailing tax statements. (b) The postage fee shall be noted on each tax statement and shall be paid at t…

The courts of this state shall expeditiously dispose of appeals from the county courts to the end that the revenues may be collected without unnecessary delay.

(a) Real or personal property shall not be returned as delinquent for nonpayment of taxes, nor shall any penalty or interest be added to taxes in excess of the amount required to be paid before the delinquency date under this section, while there is pending in the circuit court, …

(a) (1) When any person has paid taxes on any real property or personal property, erroneously assessed, as defined and described in § 26-28-111(c), upon satisfactory proof being adduced to the county court of this fact, the county court shall make an order directed to the county …

(a) It is the public policy of this state that circuit courts may, in meritorious litigation brought under Arkansas Constitution, Article 16, § 13, in which the circuit court orders any county, city, or town to refund or return to taxpayers moneys illegally exacted by the county,…

(a) (1) (A) Except as provided in subdivision (a)(1)(B) of this section, all taxes levied on real estate and personal property for the county courts of this state, when assembled for the purpose of levying taxes, are due and payable at the county collector's office between the fi…

(a) (1) (A) No later than December 1 in each year, the county collector shall prepare a list of delinquent personal property taxes and deliver a copy of the list to a legal newspaper of the county.(B) (i) Within seven (7) days thereafter, the newspaper shall publish the list.(ii)…

(a) The delinquent list, together with the fees allowed to any county collector, shall be delivered to his or her successor, and it shall be returned to the county clerk by the outgoing county collector for that purpose, and so on until the whole shall be collected. (b) After the…

The county collectors shall make a delinquent list of all delinquent clerks and other officers required to pay to the county collectors the amount of revenue received by them, to be called a “list of delinquent officers”.

(a) (1) At any time after October 15, the county collector shall distrain sufficient goods and chattels belonging to a person who owes taxes upon the person's personal property to pay the taxes due upon the personal property and a penalty of twenty-five percent (25%) on the taxes…

(a) (1) If the tax upon personal property, moneys, credits, investments in bonds, stocks, joint-stock companies, or otherwise of a person, association, or corporation remains unpaid after October 15 in any year and the county collector is unable to find any personal property of t…

(a) Each county collector in making returns of the delinquent lists of personal property to the county clerk shall note on the margin of the returns the county in this state to which any delinquent taxpayer may have removed or resides in, with the date of his or her removal, if t…

(a) The county collector may collect, at any time, all delinquent personal property tax in his or her county, or any that may be sent from another county, by the sale of property or otherwise, and the county collector shall make returns of the amount so collected to the proper co…

The county collector in any county of this state utilizing the unit tax ledger system for the collection of taxes, pursuant to § 26-28-201 et seq., may appoint a delinquent tax collector for the purpose of collecting the delinquent taxes in his or her county.

Any collector of any county, city, or town in this state who returns to any person, personal property, or real estate delinquent, by whom or upon which taxes have been paid or advertises for sale, offers to sell, or sells any real or personal property upon which the taxes have be…

(a) (1) When the ad valorem taxes on working interests, royalty interests, or overriding royalty interests in oil or gas of any taxpayer is delinquent for a period of one hundred eighty (180) days or more, any one (1) or more taxing units which are entitled to a portion of the de…

(a) (1) (A) If a county collector demands payment of property tax due on mineral interests by a known owner of mineral interests at the taxpayer's last known address and the taxpayer fails to pay the property tax due on mineral interests by October 15, the county collector, after…

(a) The purpose of this subchapter is to establish as policy that all claimant agencies and the Revenue Division of the Department of Finance and Administration shall cooperate in identifying debtors who:(1) Qualify for refunds from the division; and(2) Owe money to the state, to…

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

(1) 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 E…

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

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…

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 o…

(a) All claimant agencies shall submit, for collection under the procedure established by this subchapter, all debts which they are owed, except in cases where the agencies are advised by the Attorney General not to submit a claim because the validity of the debt is legitimately …

(a) (1) A claimant agency seeking to attempt collection of a debt through setoff shall notify, in writing, the Revenue Division of the Department of Finance and Administration and supply the debtor's name, Social Security number, and any other information necessary to identify th…

(a) The claimant agency shall provide written notice to the debtor whose debt has been certified to the Revenue Division of the Department of Finance and Administration of its intention to intercept the debtor's tax refund. (b) (1) The contents of the written notification to the …

(a) If a claimant agency receives written application of the debtor's intention to contest at hearing the claim upon which the intended setoff is based, it shall grant a hearing according to procedures established under the Arkansas Administrative Procedure Act, § 25-15-201 et se…

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.

(a) Upon final determination, through hearing provided for by this subchapter, of the debt due and owing the claimant agency or upon the debtor's default for failure to contest the claimant agency's right to setoff as provided for in this subchapter, mandating timely request for …

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 outstand…

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 int…

(a) When a taxpayer who is a debtor as defined in this subchapter has filed a joint return for which he or she is due a refund or has filed a separate return on the same form resulting in a joint refund, the entire amount of the refund shall be subject to setoff. (b) (1) The Secr…

(a) Upon effecting final setoff, the Revenue Division of the Department of Finance and Administration shall periodically write checks to the respective claimant agencies for the net proceeds collected on their behalf. (b) (1) For purposes of this subchapter, five percent (5%) of …

(a) (1) Simultaneously with the transmittal of a check for net proceeds collected to a claimant agency, the Revenue Division of the Department of Finance and Administration shall provide the claimant agency with an accounting of the setoffs finalized for which payment is being ma…

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 th…

(a) Notwithstanding § 26-18-303 or any other provisions of law prohibiting disclosure by the Revenue Division of the Department of Finance and Administration of the contents of taxpayer records or information and notwithstanding any confidentiality statute of any claimant agency,…

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.

(a) The Secretary of the Department of Finance and Administration may enter into an agreement with the Internal Revenue Service to setoff state income tax refunds to satisfy a past-due and legally enforceable debt to the Internal Revenue Service. (b) This subchapter shall apply t…

(a) (1) (A) All lands upon which the taxes have not been paid for one (1) year following the date the taxes were due, October 15, shall be forfeited to the state and transmitted by certification to the Commissioner of State Lands for collection or sale.(B) The Commissioner of Sta…

(a) The county collector in each county shall, not less than thirty (30) days nor more than forty (40) days prior to the certification of the land, publish in a newspaper of general circulation in the county:(1) A list of real property not previously redeemed;(2) The names of the…

(a) Prior to certification to the Commissioner of State Lands, the county assessor shall:(1) Verify the assessment to establish value on all parcels to be certified;(2) Verify the name and last known address of the owner of record of the tax-delinquent parcel; and(3) Determine wh…

(a) All costs of notice shall be added to the costs to be collected from the purchaser or redeemer. (b) Costs of notice shall include, but not be limited to, certified mail costs, newspaper and catalog costs, and title work.

(a) The Commissioner of State Lands may charge a collection fee for each deed issued by the Commissioner of State Lands, whether the land is redeemed or sold. (b) The collection fee under this section shall be established by rule adopted by the Commissioner of State Lands. (c) (1…

(a) (1) The county collectors of this state shall cause a list of the delinquent lands in their respective counties, as corrected by the county collectors, to be entered in a permanent record appropriately labeled.(2) The list shall be a permanent public record and open to the in…

(a) (1) (A) The county collectors of this state shall cause the list of the delinquent lands in their respective counties to be prepared and a copy of the list to be delivered to a legal newspaper of the county by no later than December 1 of each year.(B) (i) Within seven (7) day…

(a) (1) A county collector may charge a fee of two dollars and fifty cents ($2.50) for the issuance of each certificate of land redemption for each parcel of tax-delinquent land redeemed in the county collector's office.(2) The fee under this subsection shall be deposited into th…