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Current as of March 28, 2024 | Updated by FindLaw Staff
(a) Upon effecting final setoff, the Revenue Division of the Department of Finance and Administration shall periodically write checks to the respective claimant agencies for the net proceeds collected on their behalf.
(b)(1) For purposes of this subchapter, five percent (5%) of the proceeds collected by the division through setoff shall represent the division's cost of effecting setoff, and these costs shall be charged to the respective claimant agency as a collection assistance fee.
(2) The collection assistance fees paid to the division shall be deposited into the State Treasury for credit to the Constitutional Officers Fund and the State Central Services Fund.
Cite this article: FindLaw.com - Arkansas Code Title 26. Taxation § 26-36-316. Collection assistance fee - last updated March 28, 2024 | https://codes.findlaw.com/ar/title-26-taxation/ar-code-sect-26-36-316/
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