{"data":{"id":"us-ar/ark.-code-ann.-26-24-105","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-24-105","heading":"Supervision of local authorities","body":"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 this state.","path":["AR Code","Title 26","Chapter 24"],"source_url":"https://oss-data-us.vaquill.ai/v2026.08/us_ar_statutes.parquet","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:41Z","sha256":"3b5eb7b8da7382761a7d8b034de562dfd13974362a894b19ccd1ca7963d255b9","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-24-104","next":"us-ar/ark.-code-ann.-26-24-106"},"notice":"GroundRules: Original legal text. Not legal advice."}