California Revenue and Taxation Code 45855.6 – (a) The board shall determine which feepayer’s accounts are …
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(a) The board shall determine which feepayer’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 feepayer is not required to participate in the managed audit program.
Terms Used In California Revenue and Taxation Code 45855.6
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
(Added by Stats. 2014, Ch. 105, Sec. 36. (AB 2009) Effective January 1, 2015.)