AR SB260

Expands the terminology in Arkansas Code § 5-4-204 from "fine or costs" to "fines, fees, or costs" to clarify the types of court-ordered payments subject to collection after default

Authorizes courts to intercept a defendant's state income tax return to collect unpaid fines, fees, or costs, using the same procedures already established for collecting unpaid restitution under § 5-4-206(d)–(f)

Maintains existing collection methods including any means authorized for enforcing a money judgment in a civil action

Confirms that judgments for fines, fees, or costs constitute liens on both real and personal property of the defendant

Approved March 12, 2025 as Act 277 of the Regular Session