There is a newer version
of
this Section
2018 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 3 - USE FUEL TAX
CHAPTER 7 - Administration
ARTICLE 1 - Administration
Section 9259.1.
Universal Citation: CA Rev & Tax Code § 9259.1 (2018)
9259.1.
A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria:
(a) The taxpayer’s business involves few or no statutory exemptions.
(b) The taxpayer’s business involves a single or a small number of clearly defined taxability issues.
(c) The taxpayer is taxed pursuant to this part and agrees to participate in the managed audit program.
(d) The taxpayer has the resources to comply with the managed audit instructions provided by the board.
(Added by Stats. 2014, Ch. 105, Sec. 7. (AB 2009) Effective January 1, 2015.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
