DIVISION 2. OTHER TAXES 6001-61050›PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302›CHAPTER 9. Administration 14101-14252›ARTICLE 3. Hearings 14201-14206
§ 14203
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
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.
(b) Determining the amount of any tax due.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)
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