<?xml version='1.0' encoding='utf-8'?>
<section article="gtg" article_name="Tax - General" number="7-106" title_number="7" title_name="Death Taxes" subtitle_number="1" subtitle_name="Definitions; General Provisions">
  <text>The board of arbitrators may administer oaths, take testimony, and subpoena witnesses and books, records, and other documents. A subpoena may be signed by any member of the board. If a person fails to obey a subpoena, on petition of the board, any court of record of this State may pass an order requiring compliance with the subpoena and may punish failure to obey the order as a contempt.</text>
</section>
