{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40177","citation":"Rev. & Tax. Code, § 40177","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 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19"},{"name":"CHAPTER 7. Administration [40171. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-7"},{"name":"ARTICLE 1. Regulations, Records and Reports [40171. - 40177.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-7/article-1"}],"history":"Added by Stats. 2014, Ch. 105, Sec. 21.   (AB 2009)   Effective January 1, 2015.","effective":"2015-01-01","html":"<p>(a) The board shall determine which electric utility’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) An electric utility is not required to participate in the managed audit program.</p>","text":"(a) The board shall determine which electric utility’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) An electric utility is not required to participate in the managed audit program.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/regulations-records-and-reports-40177","source":"California Legislative Information bulk export (pubinfo)"}