Cal. RTC § 13820.2
This is the official text of Cal. RTC § 13820.2, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this state, upon application by the board, may make an order requiring compliance with the subpoena, and the court may punish failure to obey the order as a contempt.
Status: in_force · Read it on the official government site
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