Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30457 — Administration
Cal. Rev. & Tax. Code § 30457
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2015-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(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.
Citator
Cal. Rev. & Tax. Code § 30457 — Administration is in force in the current edition of the Code, and nothing recorded condemns it.
(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.
(b) A taxpayer is not required to participate in the managed audit program.