Section 32458 - Eligibility for managed audit program(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.Ca. Rev. and Tax. Code § 32458
Added by Stats 2014 ch 105 (AB 2009),s 16, eff. 1/1/2015.