California Revenue and Taxation Code

§ 41133

RTC § 41133 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 7 · Art. 1

Statute text

(a)The department shall determine which service supplier’s or seller’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 service supplier or seller is not required to participate in the managed audit program.

Legislative history

Amended by Stats. 2021, Ch. 432, Sec. 130. (SB 824) Effective January 1, 2022.