{"data":{"id":"us-ca/rtc-14203","jurisdiction":"us-ca","citation":"RTC § 14203","heading":"","body":"The Controller may issue subpoenas for any of the following purposes:\n(a) Compelling the attendance of any person before him or her or the production of books and papers.\n(b) Determining the amount of any tax due.","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":"827e99e9757944cfbaa67f16425e44d574e8e93dc94f7979ac1cf04802ebb792","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-14202","next":"us-ca/rtc-14204"},"notice":"GroundRules: Original legal text. Not legal advice."}