State Codes and Statutes
Statutes > Arkansas > Title-16 > Subtitle-5 > Chapter-59 > 16-59-10616-59-106. Accounts due state lien from commencement of action.
The amount of any account audited, adjusted, and found due the state, with the penalties and interest thereon, shall be a lien on all the real estate of the person charged with the amount of any such account from the time the suit shall be brought for the recovery thereof.