Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 3916
Powers of board
The board shall have 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.
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Office of the Revisor of Statutes
· 7 State House Station
· State House Room 108
· Augusta, Maine 04333-0007
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In this chapter (14 sections)
- 3911 · Short title
- 3912 · State defined
- 3913 · Interpretation of provisions
- 3914 · Arbitration agreement
- 3915 · Hearings
- 3916 · Powers of board
- 3917 · Determination of domicile
- 3918 · Majority vote
- 3919 · Filing of determination of domicile and other documents
- 3920 · Interest and penalties for nonpayment
- 3921 · Compromise by parties to arbitration agreement
- 3922 · Compensation and expenses
- 3923 · Reciprocal application
- 3924 · Effective date