Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 30. FEE COLLECTION PROCEDURES LAW [55001 - 55381]
( Part 30 added by Stats. 1992, Ch. 407, Sec. 1. ) CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301 - 55337]
( Chapter 6 added by Stats. 1992, Ch. 407, Sec. 1. ) ARTICLE 1. Administration [55301 - 55306.4]
( Article 1 added by Stats. 1992, Ch. 407, Sec. 1. ) 55306.
(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. 51. (AB 2009) Effective January 1, 2015.)