California Revenue and Taxation Code 7076.1 – A taxpayer’s account is eligible for the managed audit program only …
Current as of: 2024 | Check for updates
|
Other versions
A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria:
(a) The taxpayer’s business involves few or no statutory exemptions.
Terms Used In California Revenue and Taxation Code 7076.1
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
(b) The taxpayer’s business involves a single or small number of clearly defined taxability issues.
(c) The taxpayer is taxed pursuant to this part and agrees to participate in the managed audit program.
(d) The taxpayer has the resources to comply with the managed audit instructions provided by the board.
(Added by Stats. 2003, Ch. 87, Sec. 1. Effective January 1, 2004.)