California Revenue and Taxation Code 14203 – The Controller may issue subpoenas for any of the following …
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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 and papers.
Terms Used In California Revenue and Taxation Code 14203
- 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
(b) Determining the amount of any tax due.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)