Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Sales And Use Tax Law

CHAPTER 8. ADMINISTRATION

Article 2.5. Managed Audit Program*

Section 7076

7076. Board determines which accounts are eligible. (a) The State Board of Equalization 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.

* Article 2.5 was added by Stats. 2003, Ch. 87 (AB 1043), in effect January 1, 2004.