California Revenue and Taxation Code 14151 – Whenever he or she is cited as a party to any proceeding or action to …
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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 better enforcement of this part to secure evidence of the evasion of, or to commence or appear in any proceeding or action to determine, any such tax, the Controller may, with the consent and approval of the Attorney General:
(a) Specially employ any attorney or other person in or out of the state to act for or represent him or her on the state’s behalf.
Terms Used In California Revenue and Taxation Code 14151
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- 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) Incur any reasonable and necessary expense for and incident to the employment.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)