---
type: "Bill"
title: "TO AUTHORIZE THE OFFSET OF A TAX REFUND TOWARD A TAX DELINQUENCY WHEN A FINAL ASSESSMENT OF TAX HAS BEEN ISSUED."
description: "TO AUTHORIZE THE OFFSET OF A TAX REFUND TOWARD A TAX DELINQUENCY WHEN A FINAL ASSESSMENT OF TAX HAS BEEN ISSUED."
jurisdiction: "us/states/ar"
legislature: "Arkansas Legislature"
session: "2021"
identifier: "HB 1048"
citation: "Arkansas HB 1048 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Milligan"]
version_count: 2
action_count: 16
vote_count: 2
first_action: "2020-12-17T22:56:10+00:00"
last_action: "2021-04-14T18:33:59+00:00"
source: "openstates"
source_identifier: "ocd-bill/85246954-16bf-471d-806a-ac9a2598d9c4"
source_url: "ftp://www.arkleg.state.ar.us/SessionInformation/LegislativeMeasures.txt"
source_hash: "faa8611128fa1ff1c5297a4c4c24c19404572022543f3d0283bb04165651bd4d"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ar"]
---

# Arkansas HB 1048 (2021) — TO AUTHORIZE THE OFFSET OF A TAX REFUND TOWARD A TAX DELINQUENCY WHEN A FINAL ASSESSMENT OF TAX HAS BEEN ISSUED.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Amendment H1** (committee substitute) — [source](http://www.arkleg.state.ar.us/Bills/FTPDocument?path=%2FAMEND%2F2021R%2FPublic%2FHB1048-H1.pdf)
2. **HB 1048** (committee substitute) — [source](ftp://www.arkleg.state.ar.us/Bills/2021R/Public/Searchable/HB1048.pdf)

## Votes

- Read the third time and passed. — **35–0** (pass) · upper
- Read the third time and passed and ordered transmitted to the Senate. — **88–1** (pass) · lower

## Sponsors

- Milligan — primary (person)
- Jett — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2020-12-17T22:56:10+00:00** Filed `introduction`
- **2021-01-11T20:22:32+00:00** Read the first time, rules suspended, read the second time and referred to the Committee on REVENUE & TAXATION- HOUSE `reading-1, reading-2, referral-committee`
- **2021-03-17T13:33:10+00:00** Placed on second reading for the purpose of amendment.
- **2021-03-17T13:33:12+00:00** Amendment No. 1 read and adopted and the bill ordered engrossed. `amendment-introduction, amendment-passage`
- **2021-03-17T16:12:50+00:00** REPORTED CORRECTLY ENGROSSED
- **2021-03-30T20:47:19+00:00** Returned by the Committee Do Pass `committee-passage`
- **2021-03-31T18:28:32+00:00** Read the third time and passed and ordered transmitted to the Senate. `passage, reading-3`
- **2021-03-31T21:29:28+00:00** Received from the House.
- **2021-03-31T21:29:36+00:00** Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE `reading-1, referral-committee`
- **2021-04-07T18:26:36+00:00** Returned by the Committee, with the recommendation that it Do Pass `committee-passage-favorable`
- **2021-04-12T19:20:29+00:00** Read the third time and passed. `passage, reading-3`
- **2021-04-12T19:20:36+00:00** Returned to the House as passed.
- **2021-04-12T21:44:04+00:00** Returned From the Senate as passed.
- **2021-04-12T21:44:06+00:00** TO BE ENROLLED
- **2021-04-13T13:45:39+00:00** Correctly enrolled and ordered transmitted to the Governor's Office.
- **2021-04-14T18:33:59+00:00** Notification that HB1048 is now Act 718 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/85246954-16bf-471d-806a-ac9a2598d9c4`. Confidence: reported (aggregated from official Arkansas legislature records).