Revenue and Taxation Code section 40177

(a)

The board shall determine which electric utility’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)

An electric utility is not required to participate in the managed audit program.

Source: Section 40177, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=40177.­ (updated Jan. 1, 2015; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 40177's source at ca​.gov