Home › California › CA RTC › … Division 2 — Other Taxes › Part 8 — Prohibition of Gift and Death Taxes › Chapter 9 — Administration › Article 3 — Hearings › Cal. Rev. & Tax. Code § 14205
California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 14205
The Controller may examine and take the testimony under oath of any person appearing before him or her concerning the determination of any tax due under this part.
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