Arkansas Code Title 26, Subtitle 2, Chapter 18, Subchapter 7 - Enforcement

• § 26-18-701 - Issuance of Certificates of Indebtedness and Execution.
  (a) (1) (A) If a taxpayer does not timely and properly pursue his or her remedies seeking relief from a decision of the Director...
• § 26-18-702 - Injunction Proceedings.
  (a) When a return required under any state tax law has not been filed or does not furnish all the information required by the...
• § 26-18-703 - Appointment of Receivers.
  At the director's request, the court shall appoint a receiver to manage the property of the taxpayer upon a proper showing by the director...
• § 26-18-704 - Proceedings Against Localities.
  When a county, city, town, or other political subdivision of the state fails or refuses to pay any tax due under any state tax...
• § 26-18-705 - Settlement or Compromise of Liability Controversies.
  (a) The Director of the Department of Finance and Administration may enter into an agreement to compound, settle, or compromise any controversy relating to...
• § 26-18-706 - Release of Property From Lien.
  (a) Upon written application by any person, the director may release affected property from the lien imposed by any assessment, order, judgment, or certificate...
• § 26-18-707 - Extension of Comity.
  The courts of this state shall recognize and enforce liability for taxes lawfully imposed by other states which extend a like comity to this
• § 26-18-708 - Spousal Relief.
  (a) If a return required under any state tax law has been filed by a husband and wife and the amount of tax due...

Last modified: November 15, 2016