(a) The board shall determine which service supplier’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 is not required to participate in the managed audit program.

Terms Used In California Revenue and Taxation Code 41133

(Added by Stats. 2014, Ch. 105, Sec. 26. (AB 2009) Effective January 1, 2015.)