{"code":"RTC","codeName":"Revenue and Taxation Code","section":"14202","citation":"Rev. & Tax. Code, § 14202","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>For purposes of the hearing referred to in Section <a href=\"/rtc/14201\">14201</a>, the Controller has all of the following:</p><p>(a) Jurisdiction to require the attendance before him or her of any person who he or she may have reason to believe possesses knowledge of any facts that will aid the Controller in the determination of the tax.</p><p>(b) All the powers of a referee of the superior court.</p>","text":"For purposes of the hearing referred to in Section 14201, the Controller has all of the following: (a) Jurisdiction to require the attendance before him or her of any person who he or she may have reason to believe possesses knowledge of any facts that will aid the Controller in the determination of the tax. (b) All the powers of a referee of the superior court.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/hearings-14202","source":"California Legislative Information bulk export (pubinfo)"}