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DIVISION 2. OTHER TAXES 6001-61050›PART 8. PROHIBITION OF GIFT AND DEATH TAXES 13301-14302›CHAPTER 7. Collection of Tax 13601-13830.13›ARTICLE 8. Determination of Domicile by Arbitration: Alternative Method 13830-13830.13

§ 13830.6

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The board may administer oaths, take testimony, subpoena witnesses and require their attendance, require the production of books, papers and documents, and issue commissions to take testimony. Subpoenas may be issued by any member of the board. Failure to obey a subpoena may be punished by any court of record in the same manner as if the subpoena had been issued by that court.

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

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California Revenue and Taxation Code

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