{"code":"RTC","codeName":"Revenue and Taxation Code","section":"14206","citation":"Rev. & Tax. Code, § 14206","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>Any person compelled to attend a hearing before the Controller is entitled to fees for attendance in an amount to be determined by the Controller, and to his or her expenses of attendance. The fees and expenses are a part of the cost of administering this part.</p>","text":"Any person compelled to attend a hearing before the Controller is entitled to fees for attendance in an amount to be determined by the Controller, and to his or her expenses of attendance. The fees and expenses are a part of the cost of administering this part.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/hearings-14206","source":"California Legislative Information bulk export (pubinfo)"}