{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30457","citation":"Rev. & Tax. Code, § 30457","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 8. Administration [30451. - 30459.8.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-8"},{"name":"ARTICLE 1. Administration [30451. - 30457.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-8/article-1"}],"history":"Added by Stats. 2014, Ch. 105, Sec. 11.   (AB 2009)   Effective January 1, 2015.","effective":"2015-01-01","html":"<p>(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.</p><p>(b) A taxpayer is not required to participate in the managed audit program.</p>","text":"(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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/administration-30457","source":"California Legislative Information bulk export (pubinfo)"}