California Revenue and Taxation Code Section 50155.6

CA Rev & Tax Code § 50155.6 (2017)  

(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.

(Added by Stats. 2014, Ch. 105, Sec. 46. (AB 2009) Effective January 1, 2015.)

Last modified: October 25, 2018