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California · Through 2026-09-13

RTC § 55306

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 30. FEE COLLECTION PROCEDURES LAW [55001. - 55381.]
  4. CHAPTER 6. Administration and Taxpayers’ Bill of Rights [55301. - 55337.]
  5. ARTICLE 1. Administration [55301. - 55306.4.]

(a) The board shall determine which feepayer’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 feepayer is not required to participate in the managed audit program.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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