California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 43507.1
Official textleginfo.legislature.ca.govlast amended
A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria:
# (a)
The taxpayer’s business or activities involve few or no statutory exemptions.
# (b)
The taxpayer’s business or activities involve a single or a small number of clearly defined taxability or liability issues.
# (c)
The taxpayer is taxed pursuant to this part and agrees to participate in the managed audit program.
# (d)
The taxpayer has the resources to comply with the managed audit instructions provided by the board.
Source: view the official text