Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 22. HAZARDOUS SUBSTANCES TAX LAW [43001 - 43651]
( Part 22 added by Stats. 1981, Ch. 756, Sec. 3. ) CHAPTER 6. Administration [43501 - 43527]
( Chapter 6 added by Stats. 1981, Ch. 756, Sec. 3. ) ARTICLE 1. Administration [43501 - 43507.5]
( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 11. ) 43507.
(a) The board shall determine which taxpayer’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 taxpayer is not required to participate in the managed audit program.
(Added by Stats. 2014, Ch. 105, Sec. 31. (AB 2009) Effective January 1, 2015.)