Browse Arkansas Code titles and sections
26-58-123. Lien for taxes, penalties, and costs upon natural resources and equipment.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-58-123. Lien for taxes, penalties, and costs upon natural resources and equipment.
The State of Arkansas shall have a lien for the taxes, penalties, and costs imposed by this subchapter upon any and all natural resources and timber severed from the soil or water and also upon any wells, machinery, tools, and implements used in severing such resources, and upon the tract of land from which the natural resources were severed.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-58-123
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.
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Record provenance
Stable record: arkansas_code:legal_authorities:26-58-123
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 495468316c8d6ee08ff75370c1f504b5c0fd289f5ab3e704ada5a085092c6bad
Source location: content.xml paragraph 29859
Stored source content
26-58-123. Lien for taxes, penalties, and costs upon natural resources and equipment.
The State of Arkansas shall have a lien for the taxes, penalties, and costs imposed by this subchapter upon any and all natural resources and timber severed from the soil or water and also upon any wells, machinery, tools, and implements used in severing such resources, and upon the tract of land from which the natural resources were severed.
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