California Revenue and Taxation Code

§ 7076.1

RTC § 7076.1 Effective Jan 1, 2004Div. 2 · Part 1 · Ch. 8 · Art. 2.5

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

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

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

…

Legislative history

Added by Stats. 2003, Ch. 87, Sec. 1. Effective January 1, 2004.