California Revenue and Taxation Code

§ 55306.1

RTC § 55306.1 Effective Jan 1, 2015Div. 2 · Part 30 · Ch. 6 · Art. 1

A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria:

(a)The feepayer’s business or activities involve few or no statutory exemptions.

(b)The feepayer’s business or activities involve a single or a small number of clearly defined taxability or liability issues.

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Legislative history

Added by Stats. 2014, Ch. 105, Sec. 52. (AB 2009) Effective January 1, 2015.