Arkansas Statutes
§ 26-58-123 — Lien for taxes, penalties, and costs upon natural resources and equipment
Arkansas § 26-58-123
JurisdictionArkansas
Title26
This text of Arkansas § 26-58-123 (Lien for taxes, penalties, and costs upon natural resources and equipment) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ark. Code Ann. § 26-58-123 (2026).
Text
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.
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Legislative History
Acts 1947, No. 136, § 10; 1983, No. 254, § 8; A.S.A. 1947, § 84-2110.
Nearby Sections
15
§ 26-1-101
Definitions§ 26-17-201
Authority to employ§ 26-17-202
Attorneys§ 26-17-203
Field auditors§ 26-17-204
Bond§ 26-17-301
Performance required§ 26-17-302
Motor vehicle license fees§ 26-17-303
Petroleum products§ 26-17-304
Suits and other proceedings§ 26-17-401
Penalty§ 26-17-402
Authority to enter agreements§ 26-17-403
Powers and duties - Definition§ 26-17-404
Violations§ 26-17-501
Penalty§ 26-17-502
Duty to remit revenuesCite This Page — Counsel Stack
Bluebook (online)
Arkansas § 26-58-123, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/26-58-123.