Revenue and Taxation Code § 46607

ARTICLE 1. General Provisions

Current as of September 28, 2026Rev. & Tax. Code, § 46607Official source ↗Ask about this

Added by Stats. 2014, Ch. 105, Sec. 41. (AB 2009) Effective January 1, 2015.

(a) The board shall determine which feepayer’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 feepayer is not required to participate in the managed audit program.