{"data":{"id":"us-ar/ark.-code-ann.-26-36-314","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-36-314","heading":"Priorities of claims","body":"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.","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":"d59af10b5520e5e04aa35d85d67a9ababd539e041d47943398fa776ba3a05d7f","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-36-313","next":"us-ar/ark.-code-ann.-26-36-315"},"notice":"GroundRules: Original legal text. Not legal advice."}