{"code":"RTC","codeName":"Revenue and Taxation Code","section":"9259","citation":"Rev. & Tax. Code, § 9259","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 7. Administration [9251. - 9278.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-7"},{"name":"ARTICLE 1. Administration [9251. - 9259.4.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-7/article-1"}],"history":"Added by Stats. 2014, Ch. 105, Sec. 6.   (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-9259","source":"California Legislative Information bulk export (pubinfo)"}