Ark. Code § 26-18-703
Current with legislation from 2024 Fiscal and Special Sessions.
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 § 26-18-703