{"data":{"id":"us-ar/ark.-code-ann.-26-24-107","jurisdiction":"us-ar","citation":"Ark. Code Ann. § 26-24-107","heading":"Rules","body":"The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to:\n\n(1) Prescribe from time to time such general and uniform rules and issue such orders and instructions, not inconsistent with law, as may be deemed necessary respecting the manner of the exercise of the powers and discharge of the duties of any and all taxing officials; and\n\n(2) Require compliance with the commission's forms, rules, orders, and instructions.","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 2026-09-17","retrieved_at":"2026-09-17T21:35:43Z","sha256":"229d3d04781938a1ba0437cb7db86db780c2dbdd78c6499cb06529063915d452","source_id":"us-ar","stale":false,"prev":"us-ar/ark.-code-ann.-26-24-106","next":"us-ar/ark.-code-ann.-26-24-108","notices":[{"id":"open-us-law","title":"Open US Law compilation","text":"Compilation CC BY 4.0, Open US Law (Vaquill AI). GroundRules uses only the releases published under CC BY 4.0: from v2026.09 the compilation is licensed CC BY-NC 4.0, and GroundRules does not use those releases. Each affected row names its release in its vintage label. GroundRules parsed and filtered the compilation to retain enacted text.","url":"https://huggingface.co/datasets/vaquill/open-us-law","license_url":"https://creativecommons.org/licenses/by/4.0/"},{"id":"pro-ar","title":"Arkansas Release 78 supplement","text":"Arkansas electronic product files were republished by Public.Resource.Org under a public-domain mark. GroundRules uses enacted text from Release 78 only as a labeled supplement to the newer Open US Law rows.","url":"https://archive.org/details/gov.ar.code"}]},"notice":"GroundRules: Original legal text. Not legal advice."}