GroundRules
RTC § 13820.2
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301. - 14302.]
- CHAPTER 7. Collection of Tax [13601. - 13830.13.]
- ARTICLE 7. Uniform Act on Interstate Arbitration of Death Taxes [13820. - 13820.13.]
The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this state, upon application by the board, may make an order requiring compliance with the subpoena, and the court may punish failure to obey the order as a contempt.
Collected 2026-09-14T05:56:33Z. Source file · JSON