Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 2. MOTOR VEHICLE FUEL TAX LAW [7301 - 8526]
( Heading of Part 2 amended by Stats. 2006, Ch. 364, Sec. 1.5. ) CHAPTER 8. Administration [8251 - 8277]
( Chapter 8 added by Stats. 1941, Ch. 37. ) ARTICLE 1. Administration [8251 - 8258.4]
( Article 1 heading added by Stats. 1992, Ch. 438, Sec. 1. ) 8258.
(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. 1. (AB 2009) Effective January 1, 2015.)