{"data":{"id":"us-ar/ark.-code-ann.-26-36-313","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-36-313","heading":"Notice of final setoff","body":"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 outstanding balance after setoff, the notice under this section shall accompany the balance when disbursed.","path":["AR Code","Title 26","Chapter 36","Subchapter 3"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"5c5c3133ccd1807c1d623eb8de15322cb9484a94b0245c11995098033380e315","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-36-312","next":"us-ar/ark.-code-ann.-26-36-314"},"notice":"GroundRules: Original legal text. Not legal advice."}