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Business Taxes Law Guide – Revision 2022
 

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 7. Administration.

Article 1. Regulations, Records and Reports

Section 41133


41133. Department determines which accounts are eligible. (a) The department shall determine which service supplier’s or seller’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 service supplier or seller is not required to participate in the managed audit program.

History—Added by Stats. 2014, Ch. 105 (AB 2009), operative January 1, 2015. Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" after "The", added "or seller’s" after "service supplier’s" throughout.