Laws, Regulations and Annotations
Search
Business Taxes Law Guide—Revision 2024
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
40177. 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.