Browse Arkansas Code titles and sections
26-24-112. Witnesses.
Arkansas Code — all titles (historical 2020) · legal_authorities
26-24-112. Witnesses.
(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to summon witnesses to appear, give testimony, and produce records, books, papers, documents, and all other information of any kind or character required relating to any matter which the commission shall have authority to investigate and determine.
(b)(1)(A) Witnesses may be summoned by ordinary subpoena or by subpoena duces tecum issued by any member of the commission, or by the secretary, in the name of the commission, directed to any county sheriff of Arkansas, and returnable to the commission, which subpoena may be served in like manner as process issued out of any circuit court; or
(B) The subpoenas may be served by registered mail, addressed to the witness with return receipt demanded.
(2) In either case, the subpoenas must be served at least five (5) days previously to the day named therein for the appearance of the witness.
Source: Arkansas Code — historical release 78 (November 6, 2020) · 26-24-112
Stored review status: Historical 2020-11-06 source release; later amendments not reconciled; machine-extracted, not independently legally reviewed; source heading status: text_in_historical_source. A text match is a research starting point; applicability is not established.
Issuing source page ↗
Authority boundary: historical statutory source snapshot not current law.
Open the recorded source website ↗
Record provenance
Stable record: arkansas_code:legal_authorities:26-24-112
Source file: gov.ar.code.title.26.odt
Pages: Not recorded – Not recorded
Passage SHA-256: 76c163222470237e53eb93103cb964d0b1d7061b7205a20f6daaf46d5505be3e
Source location: content.xml paragraph 3942
Stored source content
26-24-112. Witnesses.
(a) The Arkansas Public Service Commission shall have the full power and authority in the administration of the tax laws of this state to summon witnesses to appear, give testimony, and produce records, books, papers, documents, and all other information of any kind or character required relating to any matter which the commission shall have authority to investigate and determine.
(b)(1)(A) Witnesses may be summoned by ordinary subpoena or by subpoena duces tecum issued by any member of the commission, or by the secretary, in the name of the commission, directed to any county sheriff of Arkansas, and returnable to the commission, which subpoena may be served in like manner as process issued out of any circuit court; or
(B) The subpoenas may be served by registered mail, addressed to the witness with return receipt demanded.
(2) In either case, the subpoenas must be served at least five (5) days previously to the day named therein for the appearance of the witness.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
No explicit source connection was found. This does not mean there are no relevant authorities.