Revenue and Taxation Code section 41133

(a)

The department shall determine which service supplier’s or seller’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 service supplier or seller is not required to participate in the managed audit program.

Source: Section 41133, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=41133.­ (updated Jan. 1, 2022; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 41133's source at ca​.gov