California Revenue and Taxation Code
§ 45855.6
RTC § 45855.6 Effective Jan 1, 2015Div. 2 · Part 23 · Ch. 6 · Art. 1
Statute text
View on leginfo.ca.gov(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.
Legislative history
Added by Stats. 2014, Ch. 105, Sec. 36. (AB 2009) Effective January 1, 2015.