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2011 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 569: INTERSTATE ARBITRATION
36 §3916. Powers of board

Universal Citation:
36 ME Rev Stat § 3916 (2011 through 125th Legis)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES

§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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