California Revenue and Taxation Code

§ 21006

RTC § 21006 Effective Jan 1, 2022Div. 2 · Part 10.7

Statute text

(a)The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings to the Legislature by January 15 of each year.

(b)As part of the identification process described in subdivision (a), the board shall do both of the following:

(1)Compile and analyze sample data from its audit process, including, but not limited to, all of the following:

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Legislative history

Amended by Stats. 2021, Ch. 66, Sec. 2. (AB 1582) Effective January 1, 2022.