California Revenue and Taxation Code 454 – The assessor may subpena and examine any person in relation …
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The assessor may subpena and examine any person in relation to:
(a) any statement furnished him, or
Terms Used In California Revenue and Taxation Code 454
- County: includes city and county. See California Revenue and Taxation Code 15
- Person: includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, association, corporation, company, syndicate, estate, trust, business trust, or organization of any kind. See California Revenue and Taxation Code 19
(b) any statement disclosing property assessable in his county that may be stored with, possessed, or controlled by the person.
He may do this in any county where the person may be found, but shall not require the person to appear before him in any other county than that in which the subpena is served.
(Enacted by Stats. 1939, Ch. 154.)