Stricken language would be deleted from and underlined language would be added to present law.
Act 373 of the Regular Session
1 State of Arkansas As Engrossed: H2/25/21
2 93rd General Assembly A Bill
3 Regular Session, 2021 HOUSE BILL 1241
4
5 By: Representative Lowery
6 By: Senators M. Pitsch, J. Hendren
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8 For An Act To Be Entitled
9 AN ACT TO AMEND THE DEFINITION OF "CLAIMANT AGENCY"
10 AS USED IN THE STATUTES CONCERNING COLLECTION OF
11 DELINQUENT TAXES; AND FOR OTHER PURPOSES.
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14 Subtitle
15 TO AMEND THE DEFINITION OF "CLAIMANT
16 AGENCY" AS USED IN THE STATUTES
17 CONCERNING COLLECTION OF DELINQUENT
18 TAXES.
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21 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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23 SECTION 1. Arkansas Code 26-36-303(1)(A), concerning the list of
24 entities defined as a "claimant agency" entitled to offset delinquent tax
25 collections against a state income tax refund, is amended to add additional
26 subdivisions to read as follows:
27 (xx) The State Insurance Department; and
28 (xxi) The Self-Insured Fidelity Bond Program created
29 under 21-2-701 et seq.
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31 SECTION 2. Arkansas Code 26-36-303(1)(B), concerning when an entity
32 may be added to this list as a "claimant agency", is amended to read as
33 follows:
34 (B) An entity shall not be added as a claimant agency
35 under this subdivision (1) after July 16, 2003 subdivision (1)(A) of this
36 section, unless the entity has an annual outstanding debt of two hundred
*ANS083* 02-25-2021 10:17:53 ANS083
 As Engrossed: H2/25/21 HB1241
1 thousand dollars ($200,000);
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3 /s/Lowery
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6 APPROVED: 3/15/21
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2 02-25-2021 10:17:53 ANS083


Statutes affected:
Old version HB1241 Original - 1-25-2021 12:11 PM: 26-36-303(1)
Old version HB1241 V2 - 2-25-2021 10:18 AM: 26-36-303(1)
HB 1241: 26-36-303(1)
Act 373: 26-36-303(1)
Old version of HB 1241 - 02-25-21: 26-36-303(1)
Old version of HB 1241 - 01-25-21: 26-36-303(1)