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DIVISION 2. OTHER TAXES 6001-60709›PART 2. MOTOR VEHICLE FUEL TAX LAW 7301-8526›CHAPTER 8. Administration 8251-8277›ARTICLE 1. Administration 8251-8258.4

§ 8258.1

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

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

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

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

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

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

(Added by Stats. 2014, Ch. 105, Sec. 2. (AB 2009) Effective January 1, 2015.)

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California Revenue and Taxation Code

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