Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-4-104
Inspection of records of utility
The division of property taxation, through the administrator, and its employees, shall have the right at any time, upon demand, to inspect the books, accounts, and records of any public utility doing business in this state for the purpose of verifying the information contained in its filed statement and to examine under oath any officer, employee, or agent of such public utility. Any person making such demand upon a public utility on behalf of the administrator shall produce and exhibit his authority to make such inspection or examination. Source: L. 64: R&RE, p. 689, § 1. C.R.S. 1963: § 137-4-4. L. 70: p. 382, § 17.
Amendment history
L. 64: R&RE, p. 689, § 1. C.R.S. 1963: § 137-4-4. L. 70: p. 382, § 17.
Source: view the official text
In this article (9 sections)
- 39-4-101 · Definitions
- 39-4-102 · Valuation of public utilities - legislative declaration -…
- 39-4-103 · Schedules of property - confidential records - late filing…
- 39-4-104 · Inspection of records of utility
- 39-4-105 · Production of records
- 39-4-106 · Valuation of utilities - apportionment
- 39-4-107 · Statement of valuation to counties
- 39-4-108 · Complaint - hearing - decision
- 39-4-109 · Judicial review