Section 14204.

Cal. Revenue and Taxation Code - RTC § 14204.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements