Section 454 Of Article 2. Information From Taxpayer From California Revenue And Taxation Code >> Division 1. >> Part 2. >> Chapter 3. >> Article 2.
454
. 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.