California Revenue and Taxation Code

§ 55306

RTC § 55306 Effective Jan 1, 2015Div. 2 · Part 30 · Ch. 6 · Art. 1

Statute text

(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.

Legislative history

Added by Stats. 2014, Ch. 105, Sec. 51. (AB 2009) Effective January 1, 2015.