Rev. & Tax. Code, § 14201 · Article 3. Hearings

Rev. & Tax. Code, § 14201

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

The Controller may conduct a hearing at any time or place for the purpose of determining whether a tax is due under this part.

Notes and commentary — not statutory text

History

Added by Stats. 1982, Ch. 1535, Sec. 15.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=14201.
Text hash: sha256 f1963b70e38d19389b58dda38a1a9ef46f89c075c48a3760dba00b439b29a975
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Cited by 1 provision

Provisions in this library whose text cites Rev. & Tax. Code, § 14201. Each shows the citation as that text prints it.

Revenue and Taxation Code

Rev. & Tax. Code, § 14202Printed as Section 14201

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.