Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 41133 — Regulations, Records and Reports
Cal. Rev. & Tax. Code § 41133
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2022-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(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.
Citator
Cal. Rev. & Tax. Code § 41133 — Regulations, Records and Reports is in force in the current edition of the Code, and nothing recorded condemns it.
(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.
(b) A service supplier or seller is not required to participate in the managed audit program.