California Revenue and Taxation Code Section 14204

CA Rev & Tax Code § 14204 (2017)  

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 any subpoena issued by the Controller.

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

Last modified: October 25, 2018