§ 26-18-703. Appointment of receivers

At the request of the Secretary of the Department of Finance and Administration, the court shall appoint a receiver to manage the property of the taxpayer upon a proper showing by the secretary that the claim of the state of any state tax is in danger of being lost or rendered uncollectible because of mismanagement, […]

§ 26-18-704. Proceedings against localities

When a county, city, town, or other political subdivision of the state fails or refuses to pay any tax due under any state tax law, the procedure for collecting the tax shall be the same as for any other taxpayer.

§ 26-18-707. Extension of comity

The courts of this state shall recognize and enforce liability for taxes lawfully imposed by other states which extend a like comity to this state.