{"data":{"id":"us-ca/rtc-7076--2","jurisdiction":"us-ca","citation":"RTC § 7076","heading":"","body":"(a) The State Board of Equalization 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 1. SALES AND USE TAXES [6001. - 7176.]","CHAPTER 8. Administration [7051. - 7099.1.]","ARTICLE 2.5. Managed Audit Program [7076. - 7076.4.]"],"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":"0a9259e6a1ff1daa56c990a2b984b7f609cd41f0f7681e4380df932a41264d55","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7078","next":"us-ca/rtc-7076.1"},"notice":"GroundRules: Original legal text. Not legal advice."}