California Revenue and Taxation Code

§ 41133.1

RTC § 41133.1 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 7 · Art. 1

Statute text

A service supplier’s or seller’s account is eligible for the managed audit program only if the service supplier or seller meets all of the following criteria:

(a)The service supplier’s or seller’s business involves few or no statutory exemptions.

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

…

Legislative history

Amended by Stats. 2021, Ch. 432, Sec. 131. (SB 824) Effective January 1, 2022.