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.
Structure Arkansas Code
Subchapter 1 - General Provisions
§ 26-58-102. Effect of subchapter on other laws
§ 26-58-103. Liability for other taxes not affected by subchapter
§ 26-58-105. Rules and forms regarding severance taxes on timber
§ 26-58-108. Exception to imposition of tax
§ 26-58-109. Tax additional to property tax
§ 26-58-110. Additional privilege or excise taxes prohibited
§ 26-58-111. Rate of tax — Definition
§ 26-58-121. Information provided to Arkansas Forestry Commission
§ 26-58-123. Lien for taxes, penalties, and costs upon natural resources and equipment
§ 26-58-125. Disposition of part of severance tax on salt water