Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-24-107
Powers of board
Official textolls.infolast amended
The board has power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers, and documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this state, upon application by the board, may make an order requiring compliance with the subpoena, and the court may punish failure to obey the order as a contempt. Source: L. 53: p. 357, § 7. CRS 53: § 138-8-7. C.R.S. 1963: § 138-7-7.
Amendment history
L. 53: p. 357, § 7. CRS 53: § 138-8-7. C.R.S. 1963: § 138-7-7.
Source: view the official text
In this article (14 sections)
- 39-24-101 · Short title
- 39-24-102 · Definitions
- 39-24-103 · Interpretation
- 39-24-104 · Compromise agreement - filing - penalty
- 39-24-105 · Arbitration agreement - board of arbitrators
- 39-24-106 · Hearings
- 39-24-107 · Powers of board
- 39-24-108 · Determination of domicile
- 39-24-109 · Majority vote
- 39-24-110 · Filing of determination
- 39-24-111 · Penalties for nonpayment
- 39-24-112 · Compromise by parties
- 39-24-113 · Compensation and expenses
- 39-24-114 · Reciprocal application