§ 26-18-703 - Appointment of receivers.
26-18-703. Appointment of receivers.
At the director's request, the court shall appoint a receiver to manage the property of the taxpayer upon a proper showing by the director 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.