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DIVISION 2. OTHER TAXES 6001-60709›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 7. Administration 41128-41176›ARTICLE 1. Regulations, Records and Reports 41128-41133.4

§ 41133.1

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

A service supplier’s account is eligible for the managed audit program only if the service supplier meets all of the following criteria:

(a) The service supplier’s business involves few or no statutory exemptions.

(b) The service supplier’s business involves a single or small number of clearly defined taxability issues.

(c) The service supplier is taxed pursuant to this part and agrees to participate in the managed audit program.

(d) The service supplier has the resources to comply with the managed audit instructions provided by the board.

(Added by Stats. 2014, Ch. 105, Sec. 27. (AB 2009) Effective January 1, 2015.)

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California Revenue and Taxation Code

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