For the purpose of assisting it in the carrying out of its functions, powers, and duties, there are created within the Arkansas Public Service Commission the following divisions: (1) (A) A Tax Division which shall have the responsibility of performing all functions and duties regarding assessment and equalization of properties of public utilities and public […]
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to have and exercise general and complete supervision and control over: (1) The valuation, assessment, and equalization of all property, privileges, and franchises; and (2) The several county assessors, county equalization boards, and […]
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to have the exclusive power of original assessment of both real and personal property used in the operating of carrier pipeline, railroad, street railroad, express, sleeping car, and intercounty bus line companies, and […]
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to confer with, advise, and direct all county assessors, county equalization boards, county judges, county clerks, and collectors of state and county taxes concerning their duty with respect to the revenue laws of […]
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to: (1) Prescribe from time to time such general and uniform rules and issue such orders and instructions, not inconsistent with law, as may be deemed necessary respecting the manner of the exercise […]
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, […]
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to direct and approve suits to be instituted by the Attorney General, prosecuting attorneys, or attorneys specially employed for such purpose for the collection of any taxes or penalties due the state or […]
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to require any public official in this state to report information as to the valuation, assessment, and equalization of property, privileges, or franchises, the collection of taxes, receipts from licenses and other sources, […]
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to require individuals, partnerships, associations, and corporations, and the agents, officers, and employees thereof, to furnish information concerning their capital, funded or otherwise, gross receipts, net profits or income, excess profits, current assets […]
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 […]
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to: (1) Visit in a body or singly, or by authorized agents, the several counties in this state for the purpose of investigating the work and methods of county assessors, or other officers […]
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to cause to be placed upon the assessment rolls omitted property which may be discovered to have escaped for any reason assessment and taxation and to correct any errors that may be found […]
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; […]
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to consult and confer with the Governor upon the subject of taxation and the administration of the revenue laws, and upon progress of the work of the commission, and to furnish him or […]
The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to transmit to the Governor, thirty (30) days before the convening of the General Assembly, a written report showing in tabular form all the taxable property in the state and the assessed value […]
