Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Government Code Provisions
Provisions Relating to The State Board of Equalization
DIVISION 3. EXECUTIVE DEPARTMENT
PART 9. STATE BOARD OF EQUALIZATION
CHAPTER 1. General
Section 15617
15617. Attendance before the board. The board may require anybody having knowledge of the business of any person who is or whose property is subject to assessment by it, or having the custody of the books, accounts, and papers of such person, to attend before it, or any of its members, and bring with him for inspection any books, accounts, or papers, of such person in his possession and under his control, and to testify under oath touching any matter relating to the organization or business of such person.

