Arkansas Statutes
§ 26-36-314 — Priorities of claims
Arkansas·Title 26
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.
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Legislative History
Acts 1983, No. 372, § 12; A.S.A. 1947, § 84-4912.
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Duty to remit revenues