{"data":{"id":"us-ar/ark.-code-ann.-16-59-106","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 16-59-106","heading":"Accounts due state lien from commencement of action","body":"The amount of any account audited, adjusted, and found due the state, with the penalties and interest thereon, shall be a lien on all the real estate of the person charged with the amount of any such account from the time the suit shall be brought for the recovery thereof.","path":["AR Code","Title 16","Chapter 59"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"4028d556d0a0aadd6adfdecedfa2bcd00f14e5250cdb10570ad1ee272d39e13b","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-16-59-105","next":"us-ar/ark.-code-ann.-16-59-107"},"notice":"GroundRules: Original legal text. Not legal advice."}