Article 3. Hearings of California Revenue And Taxation Code >> Division 2. >> Part 8. >> Chapter 9. >> Article 3.

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

For purposes of the hearing referred to in Section 14201, the Controller has all of the following:
  (a) Jurisdiction to require the attendance before him or her of any person who he or she may have reason to believe possesses knowledge of any facts that will aid the Controller in the determination of the tax.
  (b) All the powers of a referee of the superior court.

The Controller may issue subpoenas for any of the following purposes:
  (a) Compelling the attendance of any person before him or her or the production of books and papers.
  (b) Determining the amount of any tax due.

On the filing by the Controller of a petition asking the court to do so, the superior court of the county in which a hearing is held may compel compliance with any subpoena issued by the Controller.

The Controller may examine and take the testimony under oath of any person appearing before him or her concerning the determination of any tax due under this part.

Any person compelled to attend a hearing before the Controller is entitled to fees for attendance in an amount to be determined by the Controller, and to his or her expenses of attendance. The fees and expenses are a part of the cost of administering this part.