On the filing by the Controller of a petition asking the court to do so, the superior court of the county in which a hearing is held may compel compliance with any subpoena issued by the Controller.
Cal. Rev. & Tax. Code § 14204
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.