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Earlier editions: 2020-112018-11

DIVISION 2. OTHER TAXES 6001-61050›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 6. Administration 43501-43527›ARTICLE 1. Administration 43501-43507.5

§ 43507

California Revenue and Taxation Code · 2026-10 edition · updated 2026-10-04 · California

(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.

(Added by Stats. 2014, Ch. 105, Sec. 31. (AB 2009) Effective January 1, 2015.)

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California Revenue and Taxation Code

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