Browse Arkansas Code titles and sections
26-54-108. Taxes and penalties as lien.
Arkansas Code — all titles (historical 2020) · legal_authorities
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.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-54-108
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:26-54-108
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 54c2e2aeb000b3e49b1e9128a5fb93975be0b4fb50964ece6722169401ebe2a7
Source location: content.xml paragraph 22619
Stored source content
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.
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.