{"code":"RTC","codeName":"Revenue and Taxation Code","section":"14201","citation":"Rev. & Tax. Code, § 14201","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8"},{"name":"CHAPTER 9. Administration [14101. - 14252.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-9"},{"name":"ARTICLE 3. Hearings [14201. - 14206.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-8/chapter-9/article-3"}],"history":"Added by Stats. 1982, Ch. 1535, Sec. 15.","effective":null,"html":"<p>The Controller may conduct a hearing at any time or place for the purpose of determining whether a tax is due under this part.</p>","text":"The Controller may conduct a hearing at any time or place for the purpose of determining whether a tax is due under this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/hearings-14201","source":"California Legislative Information bulk export (pubinfo)"}