ARTICLE 3. Hearings

Article 3 added by Stats. 1982, Ch. 1535, Sec. 15.

§§ 14201–14206 · 6 sections

• § 14201 The Controller may conduct a hearing at any time or place for the purpose of determining whether a tax is due under this part.
• § 14202 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…
• § 14203 The Controller may issue subpoenas for any of the following purposes: (a) Compelling the attendance of any person before him or her or the production of books…
• § 14204 On the filing by the Controller of a petition asking the court to do so, the superior court of the county in which a hearing is held may compel compliance with…
• § 14205 The Controller may examine and take the testimony under oath of any person appearing before him or her concerning the determination of any tax due under this…
• § 14206 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…