California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 14202
Official textleginfo.legislature.ca.gov
For purposes of the hearing referred to in Section 14201, the Controller has all of the following:
# (a)
Jurisdiction to require the attendance before him or her of any person who he or she may have reason to believe possesses knowledge of any facts that will aid the Controller in the determination of the tax.
# (b)
All the powers of a referee of the superior court.
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