Title 26 — Taxation
51 chapters · 1,912 sections in this title.
Ark. Code Ann. § 26-24-101 Tax Division created
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(1) 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 …
Ark. Code Ann. § 26-24-102 Power and authority generally
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(1) 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, privilege…
Ark. Code Ann. § 26-24-103 Assessment of utility property
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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 rai…
Ark. Code Ann. § 26-24-104 Basis of valuation
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(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to file with the county judge, county clerk, and county assessor of each county not later than ten (10) days before the time for the beginning of…
Ark. Code Ann. § 26-24-105 Supervision of local authorities
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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…
Ark. Code Ann. § 26-24-106 Opinions of commission
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(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to answer all questions that may arise in the construction of any statute affecting the assessment, equalization, or collection of taxes, in acco…
Ark. Code Ann. § 26-24-107 Rules
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(1) 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 de…
Ark. Code Ann. § 26-24-108 Extension of time
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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 …
Ark. Code Ann. § 26-24-109 Suits
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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…
Ark. Code Ann. § 26-24-110 Information from public officials
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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 fran…
Ark. Code Ann. § 26-24-111 Information from private persons or corporations
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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 concern…
Ark. Code Ann. § 26-24-112 Witnesses
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(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to summon witnesses to appear, give testimony, and produce records, books, papers, documents, and all other information of any kind or character …
Ark. Code Ann. § 26-24-113 Depositions
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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 a…
Ark. Code Ann. § 26-24-114 Appointment of agents — Penalty for disclosing information
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(a) (1) For the purpose of making any investigation of any company, firm, corporation, person, association, copartnership, or public utility, subject to the provisions of the laws which the Arkansas Public Service Commission is required to administer, the commission may appoint, …
Ark. Code Ann. § 26-24-115 Investigation by agents
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(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to conduct any number of investigations, contemporaneously, through different agents, and may delegate to any agent the taking of all testimony b…
Ark. Code Ann. § 26-24-116 Investigations by commission
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(1) 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 metho…
Ark. Code Ann. § 26-24-117 Omitted property
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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 t…
Ark. Code Ann. § 26-24-118 Meetings of assessors
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(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to call a group meeting of two (2) or more county assessors at such time and place as it may designate, due notice of which shall be given by the…
Ark. Code Ann. § 26-24-119 Investigation of tax systems
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(1) 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 …
Ark. Code Ann. § 26-24-120 Consultation with Governor
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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…
Ark. Code Ann. § 26-24-121 Annual report
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(a) (1) By June 15 of each year, the Assessment Coordination Division shall send the Governor and the Legislative Council a written report, which shall:(A) Be in tabular form;(B) Be organized by county and category;(C) Show all the taxable property in the state, including without…
Ark. Code Ann. § 26-24-122 Appearance of witnesses
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(a) (1) In case any witness who has been summoned to testify before the Arkansas Public Service Commission shall fail or refuse to testify to or make answer to any material question relating to any matter under investigation or to produce any records, books, papers, or other docu…
Ark. Code Ann. § 26-24-123 Appeal of actions or orders
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(a) Any taxpayer aggrieved by the action or order of the Arkansas Public Service Commission respecting the assessment or equalization of property shall have the right of appeal to the circuit court and thence to the Supreme Court. (b) (1) All appeals from the commission involving…