Arkansas Code
Chapter 24 - Arkansas Public Service Commission
§ 26-24-107. Rules

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to:
(1) Prescribe from time to time such general and uniform rules and issue such orders and instructions, not inconsistent with law, as may be deemed necessary respecting the manner of the exercise of the powers and discharge of the duties of any and all taxing officials; and
(2) Require compliance with the commission's forms, rules, orders, and instructions.

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