Section 26-36-301 - Purposes(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 an Arkansas county, city, or town, or to a housing authority created under § 14-169-101 et seq., through its various claimant agencies.(b) It is also the intent of this subchapter that procedures be established for setting off against any such refund the sum of any debt owed to the state, to an Arkansas county, city, or town, or to a housing authority created under § 14-169-101 et seq.Acts 1983, No. 372, § 1; A.S.A. 1947, § 84-4901; Acts 2003, No. 1023, § 1; 2003, No. 1800, § 1.