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ARKANSAS STATUTES AND CODES

§ 16-59-106 - Accounts due state lien from commencement of action.

16-59-106. Accounts due state lien from commencement of action.

The amount of any account audited, adjusted, and found due the state, with the penalties and interest thereon, shall be a lien on all the real estate of the person charged with the amount of any such account from the time the suit shall be brought for the recovery thereof.

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