RTC § 14201
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 9. Administration [14101. - 14252.]
- ARTICLE 3. Hearings [14201. - 14206.]
The Controller may conduct a hearing at any time or place for the purpose of determining whether a tax is due under this part.
Collected 2026-09-14T05:56:33Z. Source file · JSON