{"data":{"id":"us-ca/rtc-41133","jurisdiction":"us-ca","citation":"RTC § 41133","heading":"","body":"(a) The department shall determine which service supplier’s or seller’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 service supplier or seller is not required to participate in the managed audit program.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","CHAPTER 7. Administration [41128. - 41176.]","ARTICLE 1. Regulations, Records and Reports [41128. - 41133.4.]"],"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":"8dfbfa82593a4743e2e45697b3d6e33893cd998df2ec0dd438dcda026da11d2f","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-41132","next":"us-ca/rtc-41133.1"},"notice":"GroundRules: Original legal text. Not legal advice."}