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HomeGovernment CodeDiv. 3Pt. 2Ch. 5Art. 1§ 12403 Controller Oath Administration

§ 12403 Controller Oath Administration

Government Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 12403 Controller Oath Administration

Key Takeaways

  • •The Controller can pick employees to make people promise to tell the truth on important papers.
  • •This is for things like tax forms or reports that must be given to the Controller.
  • •The rule started on January 1, 2022.

Example

You fill out a tax form for your small business and sign it.

If the Controller's employee asks you to swear that the info is true, you have to do it. They can make you promise because of this law.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 12403 Controller Oath Administration

The Controller may designate any one or more of the Controller’s employees to administer oaths in respect to returns, reports, affidavits, or other documents that are required to be filed with the Controller. (Amended by Stats. 2021, Ch. 50, Sec. 65. (AB 378) Effective January 1, 2022.)

Last verified: January 22, 2026

Key Terms

Controlleradminister oathsreturnsreportsaffidavitsdocuments

Related Statutes

  • § 12402 Controller Office Organization
  • § 16181 Postponed Tax Lien Records
  • § 16182 Property Tax Postponement Liens
  • § 16184 Lien Payment Application Rules
  • § 16186.5 Property Tax Overpayment Refunds

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Government Code. Section 12403.
View Official Source