§ 5523.7. Witnesses.
18 CA ADC § 5523.7Barclays Official California Code of Regulations
Barclays California Code of Regulations
Title 18. Public Revenues
Division 2.1. State Board of Equalization -- Rules for Tax Appeals
Chapter 5. General Procedures for Board Action
Article 2. Requirements for Scheduling Board Meetings and Hearings
Subarticle 3. Representation, Prehearing Documents, and Preparation for Hearing
18 CCR § 5523.7
§ 5523.7. Witnesses.
(b) If a witness refuses to testify or produce books, records, accounts, or papers pursuant to a Board issued subpoena, the Board may initiate contempt proceedings as provided in Government Code section 15614 to compel compliance. A person found guilty of contempt may be punished by a fine and imprisonment in the county jail.
Credits
Note: Authority cited: Article XIII, Section 11, California Constitution; Sections 15606 and 15640, Government Code; and Sections 251, 1840, 11651, 13170 and 32451, Revenue and Taxation Code. Reference: Sections 15606 and 15640, Government Code; and Sections 254.5, 254.6, 742, 748, 1840, 5148, 12429, 12636, 12637, 12951, 12977, 12978, 12981, 32255, 32256, 32256.5, 32257, 32302, 32312, 32313, 32401, 32402, 32402.1, 32404, 32407 and 32440, Revenue and Taxation Code.
History
1. New section filed 1-7-2008; operative 2-6-2008 (Register 2008, No. 2).
2. Change without regulatory effect amending Note filed 7-30-2020 pursuant to section 100, title 1, California Code of Regulations (Register 2020, No. 31).
This database is current through 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 18, § 5523.7, 18 CA ADC § 5523.7
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