Ark. Code § 26-36-314
Current with legislation from 2024 Fiscal and Special Sessions.
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.
Ark. Code § 26-36-314