Except as provided in Section 90006, the Franchise Tax Board shall make audits and field investigations with respect to the following:
(a) Reports and statements filed with the Secretary of State under Chapter 4 (commencing with Section 84100), Chapter 5 (commencing with Section 85100), and Chapter 6 (commencing with Section 86100).
(b) Local candidates and their controlled committees selected for audit pursuant to subdivision (i) of Section 90001.
(Amended by Stats. 2004, Ch. 483, Sec. 3. Effective January 1, 2005. Note: This section was added on June 4, 1974, by initiative Prop. 9.)
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