{"data":{"id":"us-ca/rtc-46607","jurisdiction":"us-ca","citation":"RTC § 46607","heading":"","body":"(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.\n(b) A feepayer is not required to participate in the managed audit program.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","CHAPTER 6. Administration [46601. - 46628.]","ARTICLE 1. General Provisions [46601. - 46607.4.]"],"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":"5078d68d48b702df0c8dc4844ceb4711e3e8d36c1f4ce7e62a95fe7549480d4a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-46606","next":"us-ca/rtc-46607.1"},"notice":"GroundRules: Original legal text. Not legal advice."}