The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to cause the deposition of witnesses residing within or without the state, or absent therefrom, to be taken upon notice to the interested party, if any, in like manner that depositions of witnesses are taken in civil actions in the circuit court, in any matter which the commission may have authority to investigate or determine.
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