Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 5 - State Taxes > Chapter 53 - Compensating Or Use Taxes > Subchapter 1 - Arkansas Compensating Tax Act of 1949 > § 26-53-128 - Tax -- A lien upon property.

§ 26-53-128 - Tax -- A lien upon property.

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.