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.Acts 1927, No. 129, § 12; Pope's Dig., § 2038; A.S.A. 1947, § 84-103.
Arkansas Legal Code