Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales And Use Tax Law
CHAPTER 8. ADMINISTRATION
Article 2.5. Managed Audit Program*
(a) The taxpayer's business involves few or no statutory exemptions.
(b) The taxpayer's business involves a single or 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.
* Article 2.5 was added by Stats. 2003, Ch. 87 (AB 1043), in effect January 1, 2004.