Revenue and Taxation Code § 32458

ARTICLE 1. Administration

Current as of September 28, 2026Rev. & Tax. Code, § 32458Official source ↗Ask about this

Added by Stats. 2014, Ch. 105, Sec. 16. (AB 2009) Effective January 1, 2015.

(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.