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DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 7. Administration 41128-41176›ARTICLE 1. Regulations, Records and Reports 41128-41133.4

§ 41133

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

(a) The department shall determine which service supplier’s or seller’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 service supplier or seller is not required to participate in the managed audit program.

(Amended by Stats. 2021, Ch. 432, Sec. 130. (SB 824) Effective January 1, 2022.)

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California Revenue and Taxation Code

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