Revenue and Taxation Code section 46607

(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 46607, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=46607.­ (updated Jan. 1, 2015; accessed Jul. 21, 2025).

Green check means up to date. Up to date

Verified:
Jul. 21, 2025

§ 46607's source at ca​.gov