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Business Taxes Law Guide—Revision 2024

Integrated Waste Management Fee Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 23. Integrated Waste Management Fee Law

Chapter 6. Administration

Article 1. Administration

Section 45855.6


45855.6. Board determines which accounts are eligible. (a) The board shall determine which feepayer'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 feepayer is not required to participate in the managed audit program.

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