California Revenue and Taxation Code 14204 – On the filing by the Controller of a petition asking the court to do …
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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.)
Terms Used In California Revenue and Taxation Code 14204
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- County: includes city and county. See California Revenue and Taxation Code 15
- Subpoena: A command to a witness to appear and give testimony.