California Revenue and Taxation Code

§ 7085

RTC § 7085Div. 2 · Part 1 · Ch. 8 · Art. 3

Statute text

(a)The board shall perform annually a systematic identification of areas of recurrent taxpayer noncompliance and shall report its findings in its annual report submitted pursuant to Section 15616 of the Government Code.

(b)As part of the identification process described in subdivision (a), the board shall do both of the following:

(1)Compile and analyze sample data from its audit process, including, but not limited to, all of the following:

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Legislative history

Added by Stats. 1988, Ch. 1574, Sec. 1.