California Revenue and Taxation Code
§ 8258
RTC § 8258 Effective Jan 1, 2015Div. 2 · Part 2 · Ch. 8 · Art. 1
Statute text
View on leginfo.ca.gov(a)The board shall determine which taxpayer’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 taxpayer is not required to participate in the managed audit program.
Legislative history
Added by Stats. 2014, Ch. 105, Sec. 1. (AB 2009) Effective January 1, 2015.