Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001 - 46751]
( Part 24 added by Stats. 1991, Ch. 300, Sec. 6. ) CHAPTER 6. Administration [46601 - 46628]
( Chapter 6 added by Stats. 1991, Ch. 300, Sec. 6. ) ARTICLE 1. General Provisions [46601 - 46607.4]
( Heading of Article 1 added by Stats. 1995, Ch. 497, Sec. 32. ) 46607.
(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.
(Added by Stats. 2014, Ch. 105, Sec. 41. (AB 2009) Effective January 1, 2015.)