DIVISION 2. OTHER TAXES 6001-60709›PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381›CHAPTER 6. Administration and Taxpayers’ Bill of Rights 55301-55337›ARTICLE 1. Administration 55301-55306.4

§ 55306.4

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

Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within the time period specified by the board. If the requirements for the managed audit are not satisfied, the board may proceed to examine the records of the feepayer in a manner to be determined by the board under law.

(Added by Stats. 2014, Ch. 105, Sec. 55. (AB 2009) Effective January 1, 2015.)

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California Revenue and Taxation Code

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