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. (accessed May 12, 2025).

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Last Updated

May 12, 2025

§ 30457’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30457

Original Source: Section 30457, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30457. (last accessed May 12, 2025).