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11-10-718. Collection — Priorities under legal dissolutions or distributions — Release of liens.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-718. Collection — Priorities under legal dissolutions or distributions — Release of liens.
(a)(1) In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, contributions then or thereafter due shall be paid in full prior to all claims except taxes and claims for wages of not more than two hundred fifty dollars ($250) to each claimant, earned within six (6) months of the commencement of the proceedings.
(2) In the event of an employer's adjudication in bankruptcy, judicially confirmed extension proposal, or composition, under the Federal Bankruptcy Reform Act of 1978 contributions then or thereafter due shall be entitled to such priority as is provided in section 507 of that act.
(b)(1)(A) If any person liable for the payment of any tax or contributions due under this chapter neglects or refuses to pay the tax or contribution after a demand, the amount, including any interest, penalty, additional amount, or additions to the tax, together with any costs that may accrue in addition thereto, shall be a lien in favor of the State of Arkansas upon all property and rights to property, whether real or personal, belonging to the person.
(B)(i) The proceedings for enforcing the lien herein provided for shall be brought in the name of the Director of the Division of Workforce Services.
(ii) All liens issued under this chapter by the Director of the Division of Labor shall remain in full force and effect and shall be fully enforceable by the Director of the Division of Workforce Services.
(2) Unless another date is specifically fixed by law, the lien shall arise at the time of th
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-718
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
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Stable record: arkansas_code:legal_authorities:11-10-718
Source file: gov.ar.code.title.11.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 44738acb545131a763019810999d49984e4fd878898b4fc8eaa15bd38fb4d052
Source location: content.xml paragraph 13736
Stored source content
11-10-718. Collection — Priorities under legal dissolutions or distributions — Release of liens.
(a)(1) In the event of any distribution of an employer's assets pursuant to an order of any court under the laws of this state, including any receivership, assignment for benefit of creditors, adjudicated insolvency, composition, or similar proceeding, contributions then or thereafter due shall be paid in full prior to all claims except taxes and claims for wages of not more than two hundred fifty dollars ($250) to each claimant, earned within six (6) months of the commencement of the proceedings.
(2) In the event of an employer's adjudication in bankruptcy, judicially confirmed extension proposal, or composition, under the Federal Bankruptcy Reform Act of 1978 contributions then or thereafter due shall be entitled to such priority as is provided in section 507 of that act.
(b)(1)(A) If any person liable for the payment of any tax or contributions due under this chapter neglects or refuses to pay the tax or contribution after a demand, the amount, including any interest, penalty, additional amount, or additions to the tax, together with any costs that may accrue in addition thereto, shall be a lien in favor of the State of Arkansas upon all property and rights to property, whether real or personal, belonging to the person.
(B)(i) The proceedings for enforcing the lien herein provided for shall be brought in the name of the Director of the Division of Workforce Services.
(ii) All liens issued under this chapter by the Director of the Division of Labor shall remain in full force and effect and shall be fully enforceable by the Director of the Division of Workforce Services.
(2) Unless another date is specifically fixed by law, the lien shall arise at the time of the notice of the delinquency to the employer and shall continue until the liability of the amount is satisfied or becomes unenforceable by reason of the statute of limitations as fixed in this chapter.
(3) The lien shall not be valid against any mortgagee, pledgee, purchaser, or judgment creditor until the certificate of assessment provided for in § 11-10-720 has been filed with the clerk of the circuit court of the county wherein the employer domiciles or has a place of business, or suit has been filed by the Director of the Division of Workforce Services in a court of competent jurisdiction under § 11-10-717.
(4) If any person, firm, or corporation shall become delinquent in the payment of any contributions, interest, or penalties required to be paid by this chapter and shall transfer title or ownership of the assets of the business, then the delinquent contributions, interest, or penalties shall be collected by means of a levy against the assets as provided in § 11-10-720.
(c)(1) Upon written application by any person, the Director of the Division of Workforce Services or his or her designee may release from a lien any property or part of the property subject to the lien described in subdivision (b)(1) of this section, provided that:
(A) The Director of the Division of Workforce Services or his or her designee determines at any time that the interest of the Division of Workforce Services has no value; or
(B) The Director of the Division of Workforce Services or his or her designee determines that the lien is clouding the title of the property because of an error in the description of properties or similarity in names.
(2) In determining the value of the interest of the division in the property to be released, the Director of the Division of Workforce Services or his or her designee shall give consideration to the value of the property and to the liens thereon having priority over the lien of the division.
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Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-717. Collection — Failure to pay or report — Penalty — Definition.
(a)(1)(A) If, after due notice, any employer defaults in any payment of contributions or interest thereon, the amount due may be collected by civil action in the name of the Director of the Division of Workforce Services.
(B) The employer adjudged in default shall pay the costs of the action, including reasonable attorney's fees for prosecution of the action.
(2) Civil actions brought under §§ 11-10-716 — 11-10-723 to collect contributions or interest from an employer shall be heard by the court at the earliest possible date and shall be entitled to preference upon the calendar of the court over all other civil actions except petitions for judicial review under this chapter and cases arising under the Workers' Compensation Law, § 11-9-101 et seq.
(3)(A) The courts of this state shall, in like manner, entertain actions to collect contributions or interest for which liability has accrued under the unemployment compensation law of any other state or of the United States Government.
(B) No suit, including an action for a declaratory judgment, shall be maintained and no writ or process shall be issued by any court of this state that has the purpose or effect of restraining, delaying, or forestalling the collection of any contributions under this chapter or substituting any collection procedure for those prescribed in this chapter. (4) If, after due notice, a person defaults in payment of contributions, the federal income tax refund of the person is subject to interception under the Claims Resolution Act of 2010, Pub. L. No. 111-291, or a regulation adopted to implement that law.
(b)(1) There may be assessed by the director against employers who do not file their reports in the time prescri
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-717
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 11-10-717. This identifies an authority to review, not proof of applicability.
Arkansas Code — all titles (historical 2020) · legal_authorities
11-10-720. Collection — Certificate of assessment.
(a)(1) If any person, firm, or corporation shall become delinquent in the payment of any contribution, interest, or penalties required to be paid by this chapter, it shall be the duty of the Director of the Division of Workforce Services, when the amount of the contribution, interest, and penalties is determined, either by the report of the employer or by such investigations as the director may have made, to assess the contributions, interest, and penalties so determined against the delinquent employer and to certify the amount of the contributions, interest, and penalties and mail or otherwise deliver a copy of the assessment to the delinquent employer.
(2)(A) At the end of ten (10) days thereafter, the assessment shall become prima facie correct, and the director shall certify the amount of the delinquent contributions, interest, and penalties to the clerk of the circuit court of the county wherein the employer is domiciled or has a place of business, and it shall be the duty of the clerk to file the certificate of record and to enter it in the record of the circuit court for judgment and decree under the procedure prescribed for filing transcripts of judgments by § 16-19-1011.
(B) Thereupon, the assessment shall have the force and effect of a judgment of the circuit court and shall bear interest at the rate of ten percent (10%) a year.
(3) Execution shall be issuable, at the request of the director, his or her agent or attorney, or any other employee of the Division of Workforce Services, forthwith by the clerk of the circuit court, directed to the sheriff, who shall make a levy on any property, assets, or effects of the employer against whom the contribution is assessed.
(b) No exemption shall be allowed t
Source: Arkansas Code — historical release 78 (November 6, 2020) · 11-10-720
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. The source passage cites 11-10-720. This identifies an authority to review, not proof of applicability.