Revenue and Taxation Code § 45855.6
‹ § 45855.5§ 45855.6.1 ›Open in browserleginfo ↗45855.6.
(a) The board shall determine which feepayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program.
(b) A feepayer is not required to participate in the managed audit program.
(Added by Stats. 2014, Ch. 105, Sec. 36. (AB 2009) Effective January 1, 2015.)