California Revenue and Taxation Code 45855.6.1 – A feepayer’s account is eligible for the managed audit program only …
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A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria:
(a) The feepayer’s business or activities involve few or no statutory exemptions.
Terms Used In California Revenue and Taxation Code 45855.6.1
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
(b) The feepayer’s business or activities involve a single or a small number of clearly defined taxability or liability issues.
(c) The feepayer is subject to the fee imposed pursuant to § 48000 of the Public Resources Code and agrees to participate in the managed audit program.
(d) The feepayer has the resources to comply with the managed audit instructions provided by the board.
(Added by Stats. 2014, Ch. 105, Sec. 37. (AB 2009) Effective January 1, 2015.)