Arkansas Code Title 26. Taxation § 26-36-318. Interest

Regardless of any other provision of law, no interest shall be paid any debtor on account of any amount set off under the provisions of this subchapter. Where a debtor receives a partial refund after setoff under this subchapter, he or she shall be entitled to interest only on that portion of the refund which he or she actually receives and only where such interest is otherwise provided by law.