Revenue and Taxation Code § 50155.6

ARTICLE 1. Administration

Current as of September 28, 2026Rev. & Tax. Code, § 50155.6Official source ↗

Added by Stats. 2014, Ch. 105, Sec. 46. (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.