Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 8. PROHIBITION OF GIFT AND DEATH TAXES [13301 - 14302]
( Part 8 repealed and added June 8, 1982, by initiative Proposition 6. ) CHAPTER 9. Administration [14101 - 14252]
( Chapter 9 added by Stats. 1982, Ch. 1535, Sec. 15. ) ARTICLE 3. Hearings [14201 - 14206]
( Article 3 added by Stats. 1982, Ch. 1535, Sec. 15. ) 14201.
The Controller may conduct a hearing at any time or place for the purpose of determining whether a tax is due under this part.
(Added by Stats. 1982, Ch. 1535, Sec. 15.)