{"data":{"id":"us-ar/ark.-code-ann.-26-53-128","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-53-128","heading":"Tax - A lien upon property","body":"The tax or excise levied by this subchapter shall constitute a lien upon the property of the purchaser of tangible personal property coming within the provisions of this subchapter.","path":["AR Code","Title 26","Chapter 53","Subchapter 1"],"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":"bc3338905c1bfc20a16857157f00dcaada91850b16a358f4f688db5771cdae6f","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-53-127","next":"us-ar/ark.-code-ann.-26-53-129"},"notice":"GroundRules: Original legal text. Not legal advice."}