(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.
(Added by Stats. 2014, Ch. 105, Sec. 31. (AB 2009) Effective January 1, 2015.)
Last modified: October 25, 2018