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BTLG Table of Contents > Sales and Use Tax Law > Chapter 8 > Section 7076

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 8. Administration

Article 2.5. Managed Audit Program*

Section 7076

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7076. Board determines which accounts are eligible. (a) The State Board of Equalization 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.

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* Article 2.5 was added by Stats. 2003, Ch. 87 (AB 1043), in effect January 1, 2004.