California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 30457
Official textleginfo.legislature.ca.govlast amended
# (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.
Source: view the official text