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ARKANSAS STATUTES AND CODES

§ 26-24-119 - Investigation of tax systems.

26-24-119. Investigation of tax systems.

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.

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