Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 31. DIESEL FUEL TAX LAW [60001 - 60709]
( Part 31 added by Stats. 1994, Ch. 912, Sec. 17. ) CHAPTER 9. Administration [60601 - 60637]
( Chapter 9 added by Stats. 1994, Ch. 912, Sec. 17. ) ARTICLE 1. Administration [60601 - 60611.4]
( Article 1 added by Stats. 1994, Ch. 912, Sec. 17. ) 60611.
(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. 56. (AB 2009) Effective January 1, 2015.)