{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41133","citation":"Rev. & Tax. Code, § 41133","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 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20"},{"name":"CHAPTER 7. Administration [41128. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-7"},{"name":"ARTICLE 1. Regulations, Records and Reports [41128. - 41133.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-7/article-1"}],"history":"Amended by Stats. 2021, Ch. 432, Sec. 130.   (SB 824)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>(a) The department shall determine which service supplier’s or seller’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 service supplier or seller is not required to participate in the managed audit program.</p>","text":"(a) The department shall determine which service supplier’s or seller’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 service supplier or seller is not required to participate in the managed audit program.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/regulations-records-and-reports-41133","source":"California Legislative Information bulk export (pubinfo)"}