Arkansas Code Title 26. Taxation § 26-26-409. Rules--Regulations--Guidelines

The various state agencies having authority and responsibility with respect to the implementation of the provisions of Arkansas Constitution, Amendment 59, and the provisions of this subchapter or any other laws enacted to carry out the purpose and intent of Arkansas Constitution, Amendment 59, are authorized and directed to adopt appropriate rules, regulations, and guidelines to assure that the intent and purpose of Arkansas Constitution, Amendment 59, and the laws designed to implement and carry out its purposes are effectively and efficiently carried out during the transitional period.