Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Sales And Use Tax Law
CHAPTER 8. ADMINISTRATION
Article 2.5. Managed Audit Program*
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.
* Article 2.5 was added by Stats. 2003, Ch. 87 (AB 1043), in effect January 1, 2004.