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AR HB1048
Bill
Status
4/14/2021
Primary Sponsor
Jon Milligan
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AI Summary
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Amends Arkansas Code § 26-18-507 to allow the Secretary of Revenue to offset a taxpayer's refund against outstanding state tax delinquencies when a final assessment has been issued or a certificate of indebtedness has been filed.
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Requires the secretary to apply the refund due as payment toward the outstanding state tax delinquency rather than paying it directly to the taxpayer.
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If the refund amount exceeds the delinquency owed, the excess amount shall be paid to the taxpayer in accordance with existing law.
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Modifies the written determination language to remove "or not" so the secretary determines whether a refund is due (rather than whether or not a refund is due).
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Bill was approved on April 14, 2021, and sponsored by Representatives Milligan and Jett.
Legislative Description
To Authorize The Offset Of A Tax Refund Toward A Tax Delinquency When A Final Assessment Of Tax Has Been Issued.
Last Action
Notification that HB1048 is now Act 718
4/14/2021