Arkansas · Snapshot open-us-law v2026.08, retrieved 2026-09-14

Ark. Code Ann. § 26-54-108: Taxes and penalties as lien

Where this section sits in the code

AR Code
Title 26
Chapter 54

The taxes and penalties required to be paid by this chapter shall be a first lien on all property of the corporation, whether or not the property is employed by the corporation in the prosecution of its business or is in the hands of an assignee, receiver, or trustee.

Collected 2026-09-14T18:32:41Z. Source file · JSON

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