Ark. Code Ann. § 18-44-204: Labor or materials furnished refinery or gasoline extraction plants

(a) The lien created by this section and §§ 18-44-201 - 18-44-203 and 18-44-205 - 18-44-210 shall apply in favor of any person, corporation, firm, association, or partnership who shall furnish any material, machinery, or supplies or perform any labor in the erection, operation, or repair of any refinery or gasoline extraction plant.

(b) The lien shall cover the plant, together with the land upon which it is situated, including all pipelines belonging to the refinery or gasoline extraction plant and used in connection therewith.