Ark. Code § 26-53-128

Current with legislation from 2024 effective through May 3, 2024.

Section 26-53-128 - Tax - A lien upon property

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.

Acts 1949, No. 487, § 5; 1957, No. 19, § 2; 1959, No. 260, § 2; A.S.A. 1947, § 84-3105.