{"data":{"id":"us-ar/ark.-code-ann.-26-54-108","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-54-108","heading":"Taxes and penalties as lien","body":"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.","path":["AR Code","Title 26","Chapter 54"],"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":"8d5d7ae23405c56b20ae2e3b3d2865eee4c71a4a75a38d09c2f2df9ee4d8f57f","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-54-107","next":"us-ar/ark.-code-ann.-26-54-109"},"notice":"GroundRules: Original legal text. Not legal advice."}