Section 30457.

CA Rev & Tax Code § 30457 (2019) (N/A)
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(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.

(Added by Stats. 2014, Ch. 105, Sec. 11. (AB 2009) Effective January 1, 2015.)