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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


9259. Board determines which accounts are eligible. (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.

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