{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32458","citation":"Rev. & Tax. Code, § 32458","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 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14"},{"name":"CHAPTER 9. Administration [32451. - 32476.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-9"},{"name":"ARTICLE 1. Administration [32451. - 32458.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-9/article-1"}],"history":"Added by Stats. 2014, Ch. 105, Sec. 16.   (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-32458","source":"California Legislative Information bulk export (pubinfo)"}