2016 Colorado Revised Statutes
Title 39 - Taxation
Specific Taxes
Article 24 - Interstate Compromise, Arbitration - Inheritance Tax
§ 39-24-107. Powers of board
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.
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