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Business Taxes Law Guide – Revision 2023
 

Use Fuel Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 3. Use Fuel Tax

Chapter 7. Administration.

Article 1. Administration.

Section 9259.1


9259.1. Eligibility. A taxpayer's account is eligible for the managed audit program only if the taxpayer meets all of the following criteria:

(a) The taxpayer's business involves few or no statutory exemptions.

(b) The taxpayer's business involves a single or a small number of clearly defined taxability issues.

(c) The taxpayer is taxed pursuant to this part and agrees to participate in the managed audit program.

(d) The taxpayer has the resources to comply with the managed audit instructions provided by the board.

History—Added by Stats. 2014, Ch. 105 (AB 2009), operative January 1, 2015.