Arkansas Statutes
§ 23-2-306 — Systems of accounts
Arkansas § 23-2-306
JurisdictionArkansas
Title23
This text of Arkansas § 23-2-306 (Systems of accounts) is published on Counsel Stack Legal Research, covering Arkansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ark. Code Ann. § 23-2-306 (2026).
Text
The commission may establish by order a uniform system of accounts to be kept by any public utility subject to the commission's jurisdiction or may classify the public utilities and establish a system of accounts for each class, and the commission may prescribe the manner in which the accounts shall be kept.
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Related
Bryant v. Arkansas Public Service Commission
924 S.W.2d 472 (Court of Appeals of Arkansas, 1996)
Legislative History
Acts 1935, No. 324, § 22; Pope's Dig., § 2085; A.S.A. 1947, § 73-221.
Nearby Sections
15
§ 23-1-101
Definitions§ 23-1-103
Compliance with Acts 1935, No. 324, and rules of commission required - Penalties for noncompliance§ 23-1-106
Penalties cumulative - Recovery of penalty not bar to further penalty or criminal prosecution§ 23-1-108
Jurisdiction and venue of actions§ 23-1-110
Actions tried without jury - Exceptions§ 23-1-111
Copies of official papers as evidence§ 23-1-115
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Bluebook (online)
Arkansas § 23-2-306, Counsel Stack Legal Research, https://law.counselstack.com/statute/ar/23-2-306.