DIVISION 2. OTHER TAXES 6001-61050›PART 23. INTEGRATED WASTE MANAGEMENT FEE LAW 45001-45984›CHAPTER 6. Administration 45851-45872›ARTICLE 1. Administration 45851-45855.6.4

§ 45855.6

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

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

(Added by Stats. 2014, Ch. 105, Sec. 36. (AB 2009) Effective January 1, 2015.)

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California Revenue and Taxation Code

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