Section 14205.

Cal. Revenue and Taxation Code - RTC § 14205.
in effect
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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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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