Authority of secretary

Ark. Code Ann. § 26-55-403 — under Motor Fuels Taxes.

Ark. Code Ann. § 26-55-403

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.