The tax or excise levied by this subchapter shall constitute a lien upon the property of the purchaser of tangible personal property coming within the provisions of this subchapter.
Ark. Code Ann. § 26-53-128
Tax — A lien upon property
Acts 1949, No. 487, § 5; 1957, No. 19, § 2; 1959, No. 260, § 2; A.S.A. 1947, § 84-3105.
Current official text: Arkansas General Assembly. Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Arkansas statutes; confirm against the official source for the current text. Not legal advice.