California Revenue and Taxation Code

§ 43507.1

RTC § 43507.1 Effective Jan 1, 2015Div. 2 · Part 22 · Ch. 6 · 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 or activities involve few or no statutory exemptions.

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

…

Legislative history

Added by Stats. 2014, Ch. 105, Sec. 32. (AB 2009) Effective January 1, 2015.