California Revenue and Taxation Code Section 40177

CA Rev & Tax Code § 40177 (2017)  

(a) The board shall determine which electric utility’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) An electric utility is not required to participate in the managed audit program.

(Added by Stats. 2014, Ch. 105, Sec. 21. (AB 2009) Effective January 1, 2015.)

Last modified: October 25, 2018