State Codes and Statutes

Statutes > Arkansas > Title-26 > Subtitle-5 > Chapter-54 > 26-54-108

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.

State Codes and Statutes

Statutes > Arkansas > Title-26 > Subtitle-5 > Chapter-54 > 26-54-108

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.