The State of Arkansas shall have a lien for the taxes, penalties, and costs imposed by this subchapter upon any and all natural resources and timber severed from the soil or water and also upon any wells, machinery, tools, and implements used in severing such resources, and upon the tract of land from which the natural resources were severed.
Ark. Code Ann. § 26-58-123
Lien for taxes, penalties, and costs upon natural resources and equipment
Acts 1947, No. 136, § 10; 1983, No. 254, § 8; A.S.A. 1947, § 84-2110.
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.