Revenue and Taxation Code section 60611

(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 60611, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=60611.­ (updated Jan. 1, 2015; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 60611's source at ca​.gov