Revenue and Taxation Code section 30457

(a)

The board 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.

Source: Section 30457, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=30457.­ (updated Jan. 1, 2015; accessed Sep. 14, 2026).

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Verified:
Sep. 14, 2026

§ 30457's source at ca​.gov