{"data":{"id":"us-ca/rtc-14201","jurisdiction":"us-ca","citation":"RTC § 14201","heading":"","body":"The Controller may conduct a hearing at any time or place for the purpose of determining whether a tax is due under this part.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"f1963b70e38d19389b58dda38a1a9ef46f89c075c48a3760dba00b439b29a975","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-14151","next":"us-ca/rtc-14202"},"notice":"GroundRules: Original legal text. Not legal advice."}