Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 4 - Collection And Enforcement > Chapter 35 - Collection and Payment of Taxes Generally > Subchapter 2 - Penalties and Enforcement > § 26-35-201 - Distraint when taxpayer about to move.

§ 26-35-201 - Distraint when taxpayer about to move.

26-35-201. Distraint when taxpayer about to move.

Whenever any collector shall have reason to believe that any person charged with taxes, other than those upon real estate, is about to remove from the county without paying his taxes, he may, at any time, levy and collect the taxes with costs by distress and sale.