California · Revenue and Taxation Code - RTC
RTC §30457: (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 effec
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(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.
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