Loading chat...
AR SB428
Bill
Status
3/30/2011
Primary Sponsor
Eddie Williams
Click for details
AI Summary
-
Amends Arkansas Code § 26-18-507 to allow the Department of Finance and Administration to offset tax refunds against outstanding state tax delinquencies when a certificate of indebtedness has been filed.
-
If a refund exceeds the amount of outstanding delinquent taxes, the excess amount shall be paid to the taxpayer.
-
Requires written notice to taxpayers whose joint refunds will be applied against outstanding state tax delinquencies.
-
Allows taxpayers to file a written protest under oath within 30 days claiming only their spouse owes the delinquent debt, with the right to request an administrative hearing or hearing based on submitted information.
-
Takes effect on or after January 1, 2012.
Legislative Description
An Act To Allow The Department Of Finance And Administration To Offset Any Tax Refund Due For Any Tax Collected By The Department Against A Debt For Any Tax Administered By The Department.
Last Action
Senate Notification that SB428 is now Act 789
3/30/2011