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California Revenue and Taxation Code

§ 454

RTC § 454Div. 1 · Part 2 · Ch. 3 · Art. 2

Statute text

View on leginfo.ca.gov
The assessor may subpena and examine any person in relation to:
(a)any statement furnished him, or
(b)any statement disclosing property assessable in his county that may be stored with, possessed, or controlled by the person. He may do this in any county where the person may be found, but shall not require the person to appear before him in any other county than that in which the subpena is served.

Legislative history

Enacted by Stats. 1939, Ch. 154.

Source: California Revenue and Taxation Code § 454 from the California Legislative Information (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.