Revenue and Taxation Code § 14203
‹ § 14202§ 14204 ›Open in browserleginfo ↗14203.
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.)