California Revenue and Taxation Code ARTICLE 3 - Hearings

• Section 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.(Added by...
• Section 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...
• Section 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...
• Section 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...
• Section 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...
• Section 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,...

Last modified: October 22, 2018