Section 14203.

Cal. Revenue and Taxation Code - RTC § 14203.
in effect
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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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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