DIVISION 2. OTHER TAXES 6001-60709›PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302›CHAPTER 9. Administration 14101-14252›ARTICLE 3. Hearings 14201-14206

§ 14201

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

The Controller may conduct a hearing at any time or place for the purpose of determining whether a tax is due under this part.

(Added by Stats. 1982, Ch. 1535, Sec. 15.)

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California Revenue and Taxation Code

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