There is a newer version of the Arkansas Code
2015 Arkansas Code
Title 26 - Taxation
Subtitle 5 - State Taxes
Chapter 54 - Arkansas Corporate Franchise Tax Act of 1979
§ 26-54-108 - Taxes and penalties as lien.
AR Code § 26-54-108 (2015) What's This?
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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