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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.
Universal Citation: CA Rev & Tax Code § 9259 (2018)
9259.
(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. 6. (AB 2009) Effective January 1, 2015.)
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