California Revenue and Taxation Code 14205 – The Controller may examine and take the testimony under oath of any …
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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 under this part.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
Terms Used In California Revenue and Taxation Code 14205
- Controller: means the State Controller. See California Revenue and Taxation Code 21
- 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
- Testimony: Evidence presented orally by witnesses during trials or before grand juries.