Ark. Code § 26-55-242

Current with legislation from 2024 effective through May 3, 2024.
Section 26-55-242 - Sale of distributor's property - Certificate of lien
(a) Neither the sheriff of any county where the property affected is situated nor any receiver, assignee, or other officer shall sell the property or franchise of any person who is a distributor without first filing with the Secretary of the Department of Finance and Administration a statement containing:
(1) The name of the plaintiff or party at whose instance or upon whose account the sale is made;
(2) The name of the person whose property or franchise is to be sold;
(3) The time and place of sale;
(4) The nature of the property; and
(5) The location of the property.
(b) It shall be the duty of the secretary, after receiving notice as provided in subsection (a) of this section, to furnish to the sheriff, receiver, assignee, or other officer having charge of the sale, certified copies of all motor fuel tax, penalties, and interest on file as liens against the person and, in the event that there are no liens, a certificate showing that fact. The certified copies of the certificate shall be publicly read by that officer at and immediately before the sale of the property or franchise of the person.
(c) It shall be the duty of the secretary to furnish to any person applying therefor a certificate showing the amount of all liens for motor fuel tax, penalties, and interest that may be in the files of the secretary against any person under the provisions of this subchapter.

Ark. Code § 26-55-242

Amended by Act 2019, No. 910,§ 3974, eff. 7/1/2019.
Amended by Act 2019, No. 910,§ 3973, eff. 7/1/2019.
Acts 1941, No. 383, § 18; A.S.A. 1947, § 75-1120.