California Revenue and Taxation Code

§ 30457

RTC § 30457 Effective Jan 1, 2015Div. 2 · Part 13 · Ch. 8 · Art. 1

Statute text

(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.

Legislative history

Added by Stats. 2014, Ch. 105, Sec. 11. (AB 2009) Effective January 1, 2015.