Revenue and Taxation Code section 50155.6

(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.

Source: Section 50155.6, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=50155.­6.­ (updated Jan. 1, 2015; accessed Oct. 20, 2025).

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Verified:
Oct. 20, 2025

§ 50155.6's source at ca​.gov