Revenue and Taxation Code § 14203

ARTICLE 3. Hearings

Current as of September 28, 2026Rev. & Tax. Code, § 14203Official source ↗

Added by Stats. 1982, Ch. 1535, Sec. 15.

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 and papers.

(b) Determining the amount of any tax due.