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Business Taxes Law Guide – Revision 2019
 

Motor Vehicle Fuel Tax Law

CHAPTER 8. ADMINISTRATION.

Article 1. Administration

Section 8258


8258. Board determines which accounts are eligible. (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.

History.—Added by Stats. 2014, Ch. 105 (AB 2009), operative January 1, 2015.