Arkansas § 26-24-115 Investigation by agents

Arkansas Statutes

§ 26-24-115 — Investigation by agents

Arkansas § 26-24-115

Title26

This text of Arkansas § 26-24-115 (Investigation by agents) 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. § 26-24-115 (2026).

Text

(a)The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to conduct any number of investigations, contemporaneously, through different agents, and may delegate to any agent the taking of all testimony bearing upon any investigation or hearing.

(b)The decision of the commission shall be based upon its examination of all testimony and records.

(c)The recommendations made by an agent shall be advisory only and shall not preclude the taking of further testimony nor further investigation, if the commission so orders.

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(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to conduct any number of investigations, contemporaneously, through different agents, and may delegate to any agent the taking of all testimony bearing upon any investigation or hearing. (b) The decision of the commission shall be based upon its examination of all testimony and records. (c) The recommendations made by an agent shall be advisory only and shall not preclude the taking of further testimony nor further investigation, if the commission so orders.