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Business Taxes Law Guide—Revision 2024
Underground Storage Tank Maintenance Fee Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 26. Underground Storage Tank Maintenance Fee Law
Chapter 6. Administration
Article 1. Administration
Section 50155.6
50155.6. 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.