§ 14151. — 14151. (Added by Stats. 1982, Ch. 1535, Sec. 15.)

California § 14151.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 8.: PART 8. PROHIBITION OF GIFT AND DEATH TAXES
• Ch. 9.: CHAPTER 9. Administration
• Art. 2.: ARTICLE 2. Special Employment

Text

Whenever he or she is cited as a party to any proceeding or action to determine any tax imposed by this part, or whenever he or she deems it necessary for the better enforcement of this part to secure evidence of the evasion of, or to commence or appear in any proceeding or action to determine, any such tax, the Controller may, with the consent and approval of the Attorney General:
(a)
Specially employ any attorney or other person in or out of the state to act for or represent him or her on the state’s behalf.
(b)
Incur any
reasonable and necessary expense for and incident to the employment.

Legislative History

Added by Stats. 1982, Ch. 1535, Sec. 15.