The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to:
(1) Investigate the revenue systems of other states;
(2) Thoroughly inform themselves upon the subject of taxation and of the progress made in other states and countries in improving their tax systems;
(3) Formulate and recommend such legislation as may be deemed expedient to forestall evasion of existing tax laws; and
(4) Secure just and equal taxation and improvements in the system of taxation in Arkansas.
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