GroundRules
RTC § 30457
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 13. CIGARETTE TAX [30001. - 30483.]
- CHAPTER 8. Administration [30451. - 30459.8.]
- ARTICLE 1. Administration [30451. - 30457.4.]
(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.
Collected 2026-09-14T05:56:33Z. Source file · JSON