BlackletterCalifornia law

CHAPTER 9. Administration [14101. - 14252.]

Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15.

§§ 14101–14252 · 13 sections

  1. ARTICLE 1. Generally §§ 14101–14104 · 4 sections
    • § 14101 This part shall be administered by the Controller.
    • § 14102 The Controller may employ those assistants, including attorneys, as may from time to time be necessary for the proper administration of this part.
    • § 14103 The Controller may make and enforce rules and regulations relating to the administration and enforcement of this part, and may prescribe the extent, if any, to…
    • § 14104 The Controller shall, without charge, distribute a copy of this part to any person who requests it.
  2. ARTICLE 2. Special Employment § 14151 · 1 section
    • § 14151 Whenever he or she is cited as a party to any proceeding or action to determine any tax imposed by this part, or whenever he or she deems it necessary for the…
  3. ARTICLE 3. Hearings §§ 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…
  4. ARTICLE 4. Information Confidential §§ 14251–14252 · 2 sections
    • § 14251 All information and records acquired by the Controller or any of his or her employees are confidential in nature, and except insofar as may be necessary for…
    • § 14252 The Controller may allow any local, state, or federal official charged with the administration of any tax law to examine his or her estate tax records under…