§ 26-74-411 - Procedures and penalties for enforcement. - Arkansas Statutes

26-74-411. Procedures and penalties for enforcement.

(a) The procedures and penalties used by the Director of the Department of Finance and Administration in enforcing any local tax imposed pursuant to this subchapter shall be the same as for the state gross receipts tax and compensating tax, as set out in the Arkansas Tax Procedure Act, 26-18-101 et seq., except as specifically set out in this subchapter.

(b) (1) When property is seized by the director under the provisions of any law authorizing seizure of property of a taxpayer who is delinquent in payment of the taxes imposed by the Arkansas Gross Receipts Act of 1941, 26-52-101 et seq., or Arkansas Compensating Tax Act of 1949, 26-53-101 et seq., and when the taxpayer is also delinquent in payment of any tax imposed by this subchapter, the director shall sell sufficient property to pay the delinquent taxes and penalty due to any county under this subchapter in addition to that required to pay any amount due to the state under the Arkansas Gross Receipts Act of 1941, 26-52-101 et seq., or the Arkansas Compensating Tax Act of 1949, 26-53-101 et seq.

(2) The proceeds from such sale shall first be applied to all sums due to the state, and the remainder, if any, shall be applied to all sums due to the county.