Current through the 2024 Legislative Session.
Section 90000 - Audits and investigations by Franchise Tax BoardExcept as provided in Section 90006, the Franchise Tax Board shall make audits and field investigations with respect to the following:
(a) Reports and statements filed with the Secretary of State under Chapter 4 (commencing with Section 84100), Chapter 5 (commencing with Section 85100), and Chapter 6 (commencing with Section 86100).(b) Local candidates and their controlled committees selected for audit pursuant to subdivision (i) of Section 90001.Amended by Stats 2005 ch 483 (SB 1340),s 3, eff. 1/1/2005.Note: This section was added on June 4, 1974, by initiative Prop. 9.