CA Rev & Tax Code Section 55306


(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 55306, .

Last Updated

Aug. 19, 2023

§ 55306’s source at