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BTLG Table of Contents > Energy Resources Surcharge Law > Chapter 7 > Section 40177.1

Energy Resources Surcharge Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 19. Energy Resources Surcharge Law

Chapter 7. Administration

Article 1. Regulations, Records and Reports

Section 40177.1

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40177.1. Eligibility. 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 involves few or no statutory exemptions.

(b) The taxpayer's business involves a single or a small number of clearly defined taxability 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.

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