DIVISION 2. OTHER TAXES 6001-60709›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 7. Administration 40171-40216›ARTICLE 1. Regulations, Records and Reports 40171-40177.4

§ 40177

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

(a) The board shall determine which electric utility’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) An electric utility is not required to participate in the managed audit program.

(Added by Stats. 2014, Ch. 105, Sec. 21. (AB 2009) Effective January 1, 2015.)

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California Revenue and Taxation Code

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