Arkansas Code § 16-56-102

Application of limitations - Setoffs
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The provisions of this act shall be deemed and taken to apply to the case of any demand alleged by way of setoff on the part of any defendant, either by plea, notice, or otherwise. However, any demand, right, or cause of action, regardless of how it may have arisen, may be asserted by way of setoff in any action to the extent of the plaintiff's demand. Rev. Stat., ch. 91, § 33; C. & M. Dig., § 6978; Pope's Dig., § 8956; Acts 1939, No. 398, § 1; A.S.A. 1947, § 37-233.
The provisions of this act shall be deemed and taken to apply to the case of any demand alleged by way of setoff on the part of any defendant, either by plea, notice, or otherwise. However, any demand, right, or cause of action, regardless of how it may have arisen, may be asserted by way of setoff in any action to the extent of the plaintiff's demand. Rev. Stat., ch. 91, § 33; C. & M. Dig., § 6978; Pope's Dig., § 8956; Acts 1939, No. 398, § 1; A.S.A. 1947, § 37-233.
The provisions of this act shall be deemed and taken to apply to the case of any demand alleged by way of setoff on the part of any defendant, either by plea, notice, or otherwise. However, any demand, right, or cause of action, regardless of how it may have arisen, may be asserted by way of setoff in any action to the extent of the plaintiff's demand. Rev. Stat., ch. 91, § 33; C. & M. Dig., § 6978; Pope's Dig., § 8956; Acts 1939, No. 398, § 1; A.S.A. 1947, § 37-233.
The provisions of this act shall be deemed and taken to apply to the case of any demand alleged by way of setoff on the part of any defendant, either by plea, notice, or otherwise. However, any demand, right, or cause of action, regardless of how it may have arisen, may be asserted by way of setoff in any action to the extent of the plaintiff's demand.
Rev. Stat., ch. 91, § 33; C. & M. Dig., § 6978; Pope's Dig., § 8956; Acts 1939, No. 398, § 1; A.S.A. 1947, § 37-233.

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