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26-55-241. Unpaid tax — Lien on property — Enforcement.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-55-241. Unpaid tax — Lien on property — Enforcement.
(a) If any person liable for the tax imposed by the provisions of this subchapter neglects or refuses to pay the tax, the amount of the tax, including any interest, penalty, or addition to the tax, together with any costs that may accrue in addition thereto, shall be a lien in favor of the state upon all franchises, property, and rights to property, whether real or personal, then belonging to or thereafter acquired by the person whether the property is employed by the person in the prosecution of business or is in the hands of an assignee, trustee, or receiver for the benefit of creditors from the date the taxes are due and payable as provided in this subchapter.
(b)(1) The lien may be enforced by the Secretary of the Department of Finance and Administration by filing a certificate of indebtedness as provided for in § 26-18-701 or by any other legal means.
(2) The action of the secretary in attempting to collect the delinquent taxes by issuing the certificate of indebtedness shall not be construed to be an election of remedies.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-55-241
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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Record provenance
Stable record: arkansas_code:legal_authorities:26-55-241
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 704121b75d16014a774e9c6ed3564479bb5e54ff83d12f2595c31e9f1c494fb7
Source location: content.xml paragraph 23618
Stored source content
26-55-241. Unpaid tax — Lien on property — Enforcement.
(a) If any person liable for the tax imposed by the provisions of this subchapter neglects or refuses to pay the tax, the amount of the tax, including any interest, penalty, or addition to the tax, together with any costs that may accrue in addition thereto, shall be a lien in favor of the state upon all franchises, property, and rights to property, whether real or personal, then belonging to or thereafter acquired by the person whether the property is employed by the person in the prosecution of business or is in the hands of an assignee, trustee, or receiver for the benefit of creditors from the date the taxes are due and payable as provided in this subchapter.
(b)(1) The lien may be enforced by the Secretary of the Department of Finance and Administration by filing a certificate of indebtedness as provided for in § 26-18-701 or by any other legal means.
(2) The action of the secretary in attempting to collect the delinquent taxes by issuing the certificate of indebtedness shall not be construed to be an election of remedies.
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Arkansas Code — all titles (historical 2020) · legal_authorities
26-18-701. Issuance of certificates of indebtedness and execution.
(a)(1)(A)(i) If a taxpayer does not timely and properly pursue his or her remedies seeking relief from a decision of the Secretary of the Department of Finance and Administration and a final assessment is made against the taxpayer, or if the taxpayer fails to pay the deficiency assessed upon notice and demand, then the secretary shall, as soon as practicable thereafter, issue to the circuit clerk of any county of the state a certificate of indebtedness certifying that the person named in the certificate of indebtedness is indebted to the state for the amount of the tax established by the secretary as due.
(ii)(a) The secretary may publish an electronic copy of a certificate of indebtedness issued under subdivision (a)(1)(A)(i) of this section on the official website maintained by the secretary.
(b) The secretary shall remove an electronic copy of a certificate of indebtedness published under subdivision (a)(1)(A)(ii)(a) of this section upon:
(1) Satisfaction of the underlying indebtedness that is the subject of the certificate of indebtedness; and
(2) The issuance of a release of the certificate of indebtedness on the records of the circuit clerk.
(B)(i) If a taxpayer has a delinquent tax liability to the State of Arkansas of less than one thousand dollars ($1,000), the secretary may enter into an agreement with the taxpayer to allow the taxpayer to pay the delinquency in installments.
(ii) The secretary may choose not to issue a certificate of indebtedness during the period of the installment agreement if he or she determines that it is in the best interest of the state.
(C)(i) If a taxpayer has a total delinquent individual income tax liability to the State of Arkansas of less than two
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-18-701
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 26-18-701. This identifies an authority to review, not proof of applicability.