Stricken language would be deleted from and underlined language would be added to present law.
Act 1065 of the Regular Session
1 State of Arkansas As Engrossed: S4/20/21 S4/21/21
2 93rd General Assembly A Bill
3 Regular Session, 2021 HOUSE BILL 1698
4
5 By: Representative Jett
6 By: Senator J. Dismang
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8 For An Act To Be Entitled
9 AN ACT CONCERNING THE COLLECTION OF DELINQUENT TAXES;
10 TO AMEND THE LAW CONCERNING DELINQUENT PROPERTY
11 TAXES; TO AMEND THE LAW CONCERNING THE FEE CHARGED
12 FOR COLLECTION ASSISTANCE IN SETTING OFF CERTAIN
13 DEBTS AGAINST STATE TAX REFUNDS; AND FOR OTHER
14 PURPOSES.
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16
17 Subtitle
18 TO AMEND THE LAW CONCERNING DELINQUENT
19 PROPERTY TAXES; AND TO AMEND THE LAW
20 CONCERNING THE FEE CHARGED FOR SETTING
21 OFF DEBTS AGAINST STATE TAX REFUNDS.
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24 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS:
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26 SECTION 1. Arkansas Code 26-36-202 is repealed.
27 26-36-202. Payment of delinquent taxes.
28 (a) No taxes returned delinquent shall be paid into the State Treasury
29 except by the county collector.
30 (b) It shall be the duty of the county clerk to add a penalty of ten
31 percent (10%) upon all taxes returned delinquent, which shall be collected in
32 the manner provided for the collection of delinquent taxes.
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34 SECTION 2. Arkansas Code 26-36-316(b)(1), concerning the disposition
35 of proceeds collected for purposes of setting off a debt owed to a claimant
36 agency against a taxpayer's state tax refund, is amended to read as follows:
*JLL019* 04-21-2021 17:21:04 JLL019
 As Engrossed: S4/20/21 S4/21/21 HB1698
1 (b)(1)(A) For purposes of this subchapter, except as provided under
2 subdivision (b)(1)(B) of this section, five percent (5%) of the proceeds
3 collected by the division through setoff shall represent the division's cost
4 of effecting setoff, and these costs shall be charged to the respective
5 claimant agency as a collection assistance fee.
6 (B) If the claimant agency is a circuit court, county
7 court, district court, or city court, or a housing authority created under
8 14-169-101 et seq., ten percent (10%) of the proceeds collected by the
9 division through setoff shall represent the division's cost of effecting
10 setoff and shall be charged to the respective circuit court, county court,
11 district court, or city court, or housing authority as a collection
12 assistance fee.
13
14 /s/Jett
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17 APPROVED: 4/30/21
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2 04-21-2021 17:21:04 JLL019


Statutes affected:
Old version HB1698 Original - 3-10-2021 03:14 PM: 26-36-201, 26-36-202, 26-36-316(b)
Old version HB1698 V2 - 4-20-2021 09:43 AM: 26-36-201, 26-36-202, 26-36-316(b)
Old version HB1698 V3 - 4-21-2021 05:21 PM: 26-36-202, 26-36-316(b)
HB 1698: 26-36-202, 26-36-316(b)
Act 1065: 26-36-202, 26-36-316(b)