The bill proposes to amend Arkansas Code 26-36-303(1)(A) by adding the Department of the Military to the list of claimant agencies authorized to set off against state tax refunds. This addition allows the Department to collect fines imposed under specific statutes, namely 12-64-301 and 12-64-403, through the setoff process.

The legal language inserted into the current law specifies that the Department of the Military is recognized as a claimant agency, thereby expanding the scope of entities that can utilize tax refund offsets for the collection of fines. This change aims to enhance the enforcement of fines and ensure that the Department has the necessary tools to recover owed amounts effectively.

Statutes affected:
HB 1497: 26-36-303(1)