(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.

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