Colorado Statutes
§ 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.
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Legislative History
Source: L. 64: R&RE, p. 689, � 1. C.R.S. 1963: � 137-4-4. L. 70: p. 382, � 17.
Nearby Sections
15
§ 39-1-101
Legislative declaration§ 39-1-101.5
Legislative declaration - taxpayer rights§ 39-1-102
Definitions§ 39-1-103.5
Restrictions on information§ 39-1-104
Valuation for assessment - definitions§ 39-1-104.5
Severed mineral interest - placement on tax roll§ 39-1-105
Assessment date§ 39-1-107
Tax liens§ 39-1-108
Payment of taxes - grantor and grantee§ 39-1-109
Taxes paid by mortgagee - effect§ 39-1-112
Taxes available - when§ 39-1-113
Abatement and refund of taxes