(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to answer all questions that may arise in the construction of any statute affecting the assessment, equalization, or collection of taxes, in accordance with the advice and opinion of the Attorney General.
(b) Such opinion and the rules, regulations, orders, and instructions of the commission prescribed and issued in conformity therewith shall be binding upon all officers, who shall faithfully observe and obey the same unless and until they are reversed, annulled, or modified by a court of competent jurisdiction.
Section: Previous 26-24-102 26-24-103 26-24-104 26-24-105 26-24-106 26-24-107 26-24-108 26-24-109 26-24-110 26-24-111 26-24-112 26-24-113 26-24-114 26-24-115 NextLast modified: November 15, 2016