Ark. Code Ann. § 26-24-110

The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to require any public official in this state to report information as to the valuation, assessment, and equalization of property, privileges, or franchises, the collection of taxes, receipts from licenses and other sources, the method of taxation, value of franchises, or intangible property or assets subject to taxation, and such other information as may be needful in the work of the commission, in such form and upon such blanks as the commission may prescribe.