Statutes > Arkansas Statutes > Title 26 - Taxation > Subtitle 3 - Administration Of Local Taxes > Chapter 26 - Assessment Of Taxes > Subchapter 18 - Cable Television Systems > § 26-26-1803 - Rules and regulations.

§ 26-26-1803 - Rules and regulations.

26-26-1803. Rules and regulations.

The Tax Division of the Arkansas Public Service Commission shall adopt such rules and regulations as are necessary in order to make original assessments of all property, both real and personal, used by cable television systems in this state.