2007 California Revenue and Taxation Code Article 2. Special Employment

CA Codes (rtc:14151)

14151.  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.