At the request of the Secretary of the Department of Finance and Administration, the court shall appoint a receiver to manage the property of the taxpayer upon a proper showing by the secretary that the claim of the state of any state tax is in danger of being lost or rendered uncollectible because of mismanagement, dissipation, or concealment of the property by the taxpayer.
Ark. Code Ann. § 26-18-703
Appointment of receivers
Known as the Arkansas Tax Procedure Act
The act spans §§ 26-18-1001 to 26-18-904 (79 sections).
Acts 1979, No. 401, § 28; A.S.A. 1947, § 84-4728.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.