{"data":{"id":"us-ca/rtc-30457","jurisdiction":"us-ca","citation":"RTC § 30457","heading":"","body":"(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.\n(b) A taxpayer is not required to participate in the managed audit program.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"e49af4a7b7dd0a84c5f00d4cab1c210e8e525170b4a3b7fa0d2456c14fd14abe","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30456","next":"us-ca/rtc-30457.1"},"notice":"GroundRules: Original legal text. Not legal advice."}