Revenue and Taxation Code § 7076
ARTICLE 2. Tax Amnesty Program
The Legislature's export lists more than one version of this section and does not state which is in force on September 28, 2026. All versions are shown below. Check the official source.
The board shall issue forms and instructions and take other actions needed to implement this article. The provisions contained in subdivision (c) of Section 19735, to the extent feasible and practical, shall also apply to the board.
Other version (effective January 1, 2004): status not stated in the export
Added by Stats. 2003, Ch. 87, Sec. 1. Effective January 1, 2004. See same-numbered section within Article 2, as added by Stats. 2004, Ch. 226.
(a) The State Board of Equalization 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.