California Revenue and Taxation Code Section 41133

CA Rev & Tax Code § 41133 (2017)  

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

(Added by Stats. 2014, Ch. 105, Sec. 26. (AB 2009) Effective January 1, 2015.)

Last modified: October 25, 2018