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.
Cal. Rev. & Tax. Code § 14203
Hearings
Added by Stats. 1982, Ch. 1535, Sec. 15.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.