ARTICLE 2.5. Managed Audit Program

Article 2.5 added by Stats. 2003, Ch. 87, Sec. 1.

§§ 7076.1–7076.4 · 4 sections

• § 7076.1 A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria: (a) The taxpayer’s business involves…
• § 7076.2 (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit…
• § 7076.3 Nothing in this article limits the board’s authority to examine the books, papers, records, and equipment of a taxpayer under Section 7054.
• § 7076.4 Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would…