Revenue and Taxation Code § 40177

ARTICLE 1. Regulations, Records and Reports

Current as of September 28, 2026Rev. & Tax. Code, § 40177Official source ↗

Added by Stats. 2014, Ch. 105, Sec. 21. (AB 2009) Effective January 1, 2015.

(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.