(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
- board: means the California Department of Tax and Fee Administration. See California Education Code 5301
(Added by Stats. 2014, Ch. 105, Sec. 26. (AB 2009) Effective January 1, 2015.)