The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to extend to any official, individual, company, association, or corporation additional time, not to exceed sixty (60) days, within which to file any report required by law to be filed with the commission, in which event the attaching or taking effect of any penalty for failure to file the report or pay any tax or fee shall be postponed accordingly when deemed necessary or advisable.
Structure Arkansas Code
Subtitle 3 - Administration of Local Taxes
Chapter 24 - Arkansas Public Service Commission
§ 26-24-101. Tax Division created
§ 26-24-102. Power and authority generally
§ 26-24-103. Assessment of utility property
§ 26-24-105. Supervision of local authorities
§ 26-24-108. Extension of time
§ 26-24-110. Information from public officials
§ 26-24-111. Information from private persons or corporations
§ 26-24-116. Investigations by commission
§ 26-24-119. Investigation of tax systems