California Revenue and Taxation Code ARTICLE 2.5 - Managed Audit Program

• Section 7076.
  (a) The State Board of Equalization shall determine which taxpayer’s accounts are eligible for the managed audit program in a manner that is consistent with the...
• Section 7076.1.
  A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria:(a) The taxpayer’s business involves few or...
• Section 7076.2.
  (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply:(1) The board shall identify all of the following:(A) The audit period...
• Section 7076.3.
  Nothing in this article limits the board’s authority to examine the books, papers, records, and equipment of a taxpayer under Section 7054.(Added by Stats. 2003,...
• Section 7076.4.
  Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would...

Last modified: October 22, 2018