California Revenue and Taxation Code 41133 – (a) The department shall determine which service supplier’s or …
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(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.)