Arkansas Code
Subchapter 4 - Refunds — Motor Fuels Used in Motor Buses
§ 26-55-403. Authority of secretary

The Secretary of the Department of Finance and Administration shall have the authority to make, amend, and enforce rules, to subpoena witnesses and documents, to administer oaths, and to do and perform all other acts the secretary shall deem necessary to carry out the purpose and intent of this subchapter.