Ark. Code Ann. § 23-12-501

As used in this section and §§ 23-12-502 — 23-12-507, unless the context otherwise requires, “common carrier by railroad” or “common carrier” shall be taken to embrace any company, association, corporation, or person managing, maintaining, operating, or in possession of a common carrier operating upon rails or tracks in whole or in part within this state whether as owner, contractor, lessee, mortgagee, trustee, assignee, or receiver.