There is a newer version of the Arkansas Code
2010 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 54 - Corporate Franchise Taxes
§ 26-54-108 - Taxes and penalties as lien.
26-54-108. Taxes and penalties as lien.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.
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