Revenue and Taxation Code section 41133


(a)

The department shall determine which service supplier’s or seller’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 service supplier or seller is not required to participate in the managed audit program.
Last Updated

Apr. 24, 2025

§ 41133’s source at ca​.gov