Revenue and Taxation Code section 13830.6

The board may administer oaths, take testimony, subpoena witnesses and require their attendance, require the production of books, papers and documents, and issue commissions to take testimony. Subpoenas may be issued by any member of the board. Failure to obey a subpoena may be punished by any court of record in the same manner as if the subpoena had been issued by that court.

Source: Section 13830.6, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=13830.­6.­ (updated Jan. 1, 1982; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 13830.6's source at ca​.gov