{"data":{"id":"us-ca/rtc-14205","jurisdiction":"us-ca","citation":"RTC § 14205","heading":"","body":"The Controller may examine and take the testimony under oath of any person appearing before him or her concerning the determination of any tax 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":"821b26c29d9c93b61764a8dc633eeab7e3543ce858e66fcadfb3010677beacdd","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-14204","next":"us-ca/rtc-14206"},"notice":"GroundRules: Original legal text. Not legal advice."}