Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 454 — Information From Taxpayer
Cal. Rev. & Tax. Code § 454
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
The assessor may subpena and examine any person in relation to:
Citator
Cal. Rev. & Tax. Code § 454 — Information From Taxpayer is in force in the current edition of the Code, and nothing recorded condemns it.
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.