Ark. Code Ann. § 15-72-608: Rules

(a) The Oil and Gas Commission shall have authority to make reasonable rules and exercise such powers as are granted to it by §§ 15-71-101 - 15-71-112 , 15-72-101 - 15-72-110 , 15-72-205 , 15-72-212 , 15-72-216 , 15-72-301 - 15-72-324 , and 15-72-401 - 15-72-407 as may be necessary in the administration of this subchapter.

(b) The Secretary of the Department of Finance and Administration shall have authority to make reasonable rules for the collection of the taxes and allowance of credit as provided in this subchapter.