California Revenue and Taxation Code

§ 32458.1

RTC § 32458.1 Effective Jan 1, 2015Div. 2 · Part 14 · Ch. 9 · Art. 1

A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria:

(a)The taxpayer’s business involves few or no statutory exemptions.

(b)The taxpayer’s business involves a single or a small number of clearly defined taxability issues.

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Legislative history

Added by Stats. 2014, Ch. 105, Sec. 17. (AB 2009) Effective January 1, 2015.