Revenue and Taxation Code § 55306
‹ § 55305§ 55306.1 ›Open in browserleginfo ↗55306.
(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. 51. (AB 2009) Effective January 1, 2015.)