Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 13820.2 — Uniform Act on Interstate Arbitration of Death Taxes
Cal. Rev. & Tax. Code § 13820.2
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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,…
Citator
Cal. Rev. & Tax. Code § 13820.2 — Uniform Act on Interstate Arbitration of Death Taxes is in force in the current edition of the Code, and nothing recorded condemns it.
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.