{"data":{"id":"us-ca/rtc-14204","jurisdiction":"us-ca","citation":"RTC § 14204","heading":"","body":"On the filing by the Controller of a petition asking the court to do so, the superior court of the county in which a hearing is held may compel compliance with any subpoena issued by the Controller.","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":"48b5e959707c113ac6409b54454e4289049a3804c9be80a34025fc73cd8019f9","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-14203","next":"us-ca/rtc-14205"},"notice":"GroundRules: Original legal text. Not legal advice."}