AR HB1698

Repeals Arkansas Code § 26-36-202, which previously required the county clerk to add a 10% penalty on all delinquent taxes and required the county collector to pay delinquent taxes into the State Treasury.

Modifies the collection assistance fee charged when debts are set off against state tax refunds, reducing the general fee from 5% to 5% of proceeds collected by the division.

Establishes a higher 10% collection assistance fee for circuit courts, county courts, district courts, city courts, and housing authorities created under § 14-169-101 et seq. when their debts are collected through setoff procedures.

Approved on April 30, 2021.