Arkansas StatutesSubchapter 2 - Special Retail Taxยง 3-7-201 - Tax imposed -- Collection.ยง 3-7-202 - Lien -- Procedure for obtaining.ยง 3-7-203 - Lien -- Execution.ยง 3-7-204 - Alternative remedies.ยง 3-7-205 - Disposition of funds.