Section 7076

Rev. & Tax. Code § 7076 (div. 2, pt. 1, ch. 8, art. 2.5), under Managed Audit Program.

Rev. & Tax. Code § 7076 (div. 2, pt. 1, ch. 8, art. 2.5)

(a) The State Board of Equalization 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. 2003, Ch. 87, Sec. 1. Effective January 1, 2004. See same-numbered section within Article 2, as added by Stats. 2004, Ch. 226.)