California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 55306.1
Official textleginfo.legislature.ca.govlast amended
A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria:
# (a)
The feepayer’s business or activities involve few or no statutory exemptions.
# (b)
The feepayer’s business or activities involve a single or a small number of clearly defined taxability or liability issues.
# (c)
The feepayer is liable for payment of a fee collected pursuant to this part and agrees to participate in the managed audit program.
# (d)
The feepayer has the resources to comply with the managed audit instructions provided by the board.
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