Browse Arkansas Code titles and sections
11-10-109. Protection of rights and benefits — Assignment, pledge, or encumbrance of benefits prohibited.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-109. Protection of rights and benefits — Assignment, pledge, or encumbrance of benefits prohibited.
(a) Except as elsewhere provided in this section and § 11-10-110, any assignment, pledge, or encumbrance of any right to benefits which are or may become due or payable under this chapter shall be void.
(b) Such rights to benefits shall be exempt from levy, execution, attachment, or any other remedy whatsoever provided for the collection of debt.
(c) Benefits received by any individual, so long as they are not mingled with other funds of the recipient, shall be exempt from any remedy whatsoever for the collection of all debts except debts incurred for necessities furnished to such individual or his or her spouse or dependents during the time when that individual was unemployed.
(d) Any waiver of any exemption provided for in this section and § 11-10-110 shall be void.
(e) Benefits shall be subject to tax levies issued by the Internal Revenue Service in accordance with 26 U.S.C. § 6331(h) provided that an agreement is entered into between the Internal Revenue Service and the Division of Workforce Services and approved by the United States Department of Labor that provides for the payment of all administrative costs associated with processing the tax levies.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-109
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:11-10-109
Source file: gov.ar.code.title.11.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 67b9d641053013d96006793ab6235ce7fa76305730097baaefb0fd9c0f568f07
Source location: content.xml paragraph 10153
Stored source content
11-10-109. Protection of rights and benefits — Assignment, pledge, or encumbrance of benefits prohibited.
(a) Except as elsewhere provided in this section and § 11-10-110, any assignment, pledge, or encumbrance of any right to benefits which are or may become due or payable under this chapter shall be void.
(b) Such rights to benefits shall be exempt from levy, execution, attachment, or any other remedy whatsoever provided for the collection of debt.
(c) Benefits received by any individual, so long as they are not mingled with other funds of the recipient, shall be exempt from any remedy whatsoever for the collection of all debts except debts incurred for necessities furnished to such individual or his or her spouse or dependents during the time when that individual was unemployed.
(d) Any waiver of any exemption provided for in this section and § 11-10-110 shall be void.
(e) Benefits shall be subject to tax levies issued by the Internal Revenue Service in accordance with 26 U.S.C. § 6331(h) provided that an agreement is entered into between the Internal Revenue Service and the Division of Workforce Services and approved by the United States Department of Labor that provides for the payment of all administrative costs associated with processing the tax levies.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Authority of Secretary** If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax (and such further sum as shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (except such property as is exempt under section 6334) belonging to such person or on which there is a lien provided in this chapter for the payment of such tax. Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d)) of such officer, employee, or elected official. If the Secretary makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate payment of such tax may be made by the Secretary and, upon failure or refusal to pay such tax, collection thereof by levy shall be lawful without regard to the 10-day period provided in this section.
**(b) Seizure and sale of property** The term “levy” as used in this title includes the power of distraint and seizure by any means. Except as otherwise provided in subsection (e), a levy shall extend only to property possessed and obligations existing at the time thereof. In any case in which the Secretary may levy upon property or rights to property, he may seize and sell such property or rights to property (whether real or personal, tangible or intangible).
**(c) Successive seizures** Whenever any property or right to property upon which levy has been made by virtue of subsection (a) is not sufficient to satisfy the claim of the Un
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 6331
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 6331. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 3578
TITLE 26—INTERNAL REVENUE CODE
§ 6331
Subsec. (d)(2), (3). Pub. L. 114–113, § 424(b)(1)(C), (D),
added par. (2) and redesignated former par. (2) as (3).
2010—Subsec. (f). Pub. L. 111–240, § 2104(c), substituted
‘‘Exceptions’’ for ‘‘Jeopardy and State refund collec-
tion’’ in heading.
Subsec. (f)(4). Pub. L. 111–240, § 2104(a), added par. (4).
Subsec. (h). Pub. L. 111–240, § 2104(b), substituted
‘‘Definitions related to exceptions’’ for ‘‘Disqualified
employment tax levy’’ in heading, inserted introduc-
tory provisions and par. (1) designation and heading,
substituted ‘‘A disqualified employment tax levy is’’
for ‘‘For purposes of subsection (f), a disqualified em-
ployment tax levy is’’, and added par. (2).
2007—Subsec. (f)(3). Pub. L. 110–28, § 8243(a), added par.
(3).
Subsec. (h). Pub. L. 110–28, § 8243(b), added subsec. (h).
2006—Subsec. (b)(1). Pub. L. 109–432, § 407(b)(3), sub-
stituted ‘‘in writing under subsection (a)(3)(B) and
states the grounds for the requested hearing’’ for
‘‘under subsection (a)(3)(B)’’.
Subsec. (c)(4)(A), (B). Pub. L. 109–432, § 407(b)(2), redes-
ignated subpars. (A) and (B) as cls. (i) and (ii), respec-
tively, of subpar. (A), in cl. (ii) substituted ‘‘; or’’ for
period at end, and added subpar. (B).
Subsec. (d)(1). Pub. L. 109–280, § 855(a), reenacted head-
ing without change and amended text of par. (1) gen-
erally. Prior to amendment, text read as follows: ‘‘The
person may, within 30 days of a determination under
this section, appeal such determination—
‘‘(A) to the Tax Court (and the Tax Court shall have
jurisdiction with respect to such matter); or
‘‘(B) if the Tax Court does not have jurisdiction of
the underlying tax liability, to a district court of the
United States.
If a court determines that th
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 6331
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 6331. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-110. Protection of rights and benefits — Exception for withholding child support — Definitions.
(a) At the time of filing the claim, an individual filing a new claim for unemployment compensation shall disclose whether or not the individual owes child support obligations as defined under subdivision (g)(1) of this section. If any individual discloses that he or she owes child support obligations and is determined to be eligible for unemployment compensation, the Director of the Division of Workforce Services shall notify the state or local child support enforcement agency enforcing the obligation that the individual has been determined to be eligible for unemployment compensation.
(b) The director shall deduct and withhold from any unemployment compensation payable to an individual who owes child support obligations as defined under subdivision (g)(1) of this section:
(1) The amount specified by the individual to the director to be deducted and withheld under this section if neither subdivision (b)(2) nor subdivision (b)(3) of this section is applicable;
(2) The amount, if any, determined pursuant to an agreement submitted to the director under section 454(19)(B)(i) of the Social Security Act by the state or local child support enforcement agency, unless subdivision (b)(3) of this section is applicable; or
(3) Any amount otherwise required to be so deducted and withheld from his or her unemployment compensation pursuant to legal process, as that term is defined in section 462(e) of the Social Security Act, properly served upon the director.
(c) Any amount deducted and withheld under subsection (b) of this section shall be paid by the director to the appropriate state or local child support enforcement agency.
(d) Any amount deducted and withheld unde
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-110
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 11-10-110. This identifies an authority to review, not proof of applicability.