Cal. Code Regs. tit. 18 § 14502
In reaching a determination as to whether any tax imposed by the Inheritance Tax Law is due in the estate of a decedent, the inheritance tax referee may conduct a hearing at which he or she may exercise all the powers of a referee of the superior court, and examine any person under oath who the referee believes possesses knowledge of necessary facts. The referee may issue a subpoena requiring any such person to appear and testify at the hearing and to produce any book, paper, or record in his custody or control that may be relevant to the inquiry. Any person served with such a subpoena who refuses to appear and testify, or produce the required book, paper, or record, is guilty of a contempt of the superior court.
The referee will hold a hearing in those cases in which he or she deems it necessary or at the request of the taxpayer or his or her representative or at the request of the Division of Tax Administration-Inheritance Tax of the State Controller's office. The Division will generally request a hearing in any case in which a substantial inheritance tax question is involved.
The documents specified in Section 14501.1 must be submitted to the referee prior to the time of the holding of any hearing by him or her.
Cal. Code Regs. Tit. 18, § 14502
Note: Authority cited: Section 14740, Revenue and Taxation Code. Reference: Section 14502, Revenue and Taxation Code.