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Business Taxes Law Guide – Revision 2021
 

Fee Collection Procedures Law

Chapter 6. Administration and Taxpayers' Bill of Rights

Article 1. Administration

Section 55306


55306. 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.