Cal. RTC § 454
This is the official text of Cal. RTC § 454, 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 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.
(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.
Status: in_force · Read it on the official government site
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