Ark. Code Ann. § 2-17-412: Distribution of grain or proceeds

(a) The plan of disposition, as approved by the court, shall provide for the distribution of the stored grain or the proceeds from the sale of stored grain or the proceeds from any surety bond, or any combination thereof, less expenses incurred by the Public Grain Warehouse Commissioner in connection with the receivership, to depositors on a pro rata basis as their interests are determined.

(b) Distribution shall be without regard to any setoff, counterclaim, or storage lien or charge.