The taxes and penalties required to be paid by this chapter shall be a first lien on all property of the corporation, whether or not the property is employed by the corporation in the prosecution of its business or is in the hands of an assignee, receiver, or trustee.
Structure Arkansas Code
Chapter 54 - Arkansas Corporate Franchise Tax Act of 1979
§ 26-54-103. Effect upon prior rights, etc
§ 26-54-104. Annual franchise tax
§ 26-54-105. Franchise tax reports. [Effective until May 1, 2021.]
§ 26-54-105. Franchise tax reports. [Effective May 1, 2021.]
§ 26-54-108. Taxes and penalties as lien
§ 26-54-110. Dissolution or withdrawal by corporations. [Effective until May 1, 2021.]
§ 26-54-110. Dissolution or withdrawal by corporations. [Effective May 1, 2021.]