California Revenue and Taxation Code

§ 40177.1

RTC § 40177.1 Effective Jan 1, 2015Div. 2 · Part 19 · Ch. 7 · Art. 1

An electric utility’s account is eligible for the managed audit program only if the electric utility meets all of the following criteria:

(a)The electric utility’s business involves few or no statutory exemptions.

(b)The electric utility’s business involves a single or small number of clearly defined taxability issues.

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Legislative history

Added by Stats. 2014, Ch. 105, Sec. 22. (AB 2009) Effective January 1, 2015.