California § 454. 454. (Enacted by Stats. 1939, Ch. 154.)

California Statutes

§ 454. — 454. (Enacted by Stats. 1939, Ch. 154.)

California § 454.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 1.DIVISION 1. PROPERTY TAXATION

Part 2.PART 2. ASSESSMENT

Ch. 3.CHAPTER 3. Assessment Generally

Art. 2.ARTICLE 2. Information From Taxpayer

This text of California § 454. (454. (Enacted by Stats. 1939, Ch. 154.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 454. (2026).

Text

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.

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