Colorado Code § 39-4-104

Inspection of records of utility
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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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