Ark. Code Ann. § 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.