Browse Arkansas Code titles and sections
18-47-202. Place of filing.
Arkansas Code — all titles (historical 2020) · legal_authorities
18-47-202. Place of filing.
(a) Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens must be filed in accordance with this subchapter.
(b) Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the circuit clerk of the county in which the real property subject to the liens is situated.
(c) Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed as follows:
(1) If the person against whose interest the lien applies is a corporation or a partnership whose principal executive office is in this state, as these entities are defined in the internal revenue laws of the United States, in the office of the Secretary of State;
(2) If the person against whose interest the lien applies is a trust that is not covered by paragraph (1), in the office of the Secretary of State;
(3) If the person against whose interest the lien applies is the estate of a decedent, in the office of the Secretary of State;
(4) In all other cases, in the office of the circuit clerk of the county where the person against whose interest the lien applies resides at the time of filing of the notice of lien.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 18-47-202
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:18-47-202
Source file: gov.ar.code.title.18.odt
Pages: Not recorded – Not recorded
Passage SHA-256: fdb0a8559cfafc46b9beab792aad9f6ec191c305d938d6fe07e667444154de22
Source location: content.xml paragraph 10249
Stored source content
18-47-202. Place of filing.
(a) Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens must be filed in accordance with this subchapter.
(b) Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the circuit clerk of the county in which the real property subject to the liens is situated.
(c) Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed as follows:
(1) If the person against whose interest the lien applies is a corporation or a partnership whose principal executive office is in this state, as these entities are defined in the internal revenue laws of the United States, in the office of the Secretary of State;
(2) If the person against whose interest the lien applies is a trust that is not covered by paragraph (1), in the office of the Secretary of State;
(3) If the person against whose interest the lien applies is the estate of a decedent, in the office of the Secretary of State;
(4) In all other cases, in the office of the circuit clerk of the county where the person against whose interest the lien applies resides at the time of filing of the notice of lien.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
No explicit source connection was found. This does not mean there are no relevant authorities.