§ 50155.6.1

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

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

(a) The feepayer’s business or activities involve few or no statutory exemptions.

(b) The feepayer’s business or activities involve a single or small number of clearly defined taxability or liability issues.

(c) The feepayer is subject to the fee imposed pursuant to Section 25299.41 of the Health and Safety Code and agrees to participate in the managed audit program.

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

(Added by Stats. 2014, Ch. 105, Sec. 47. (AB 2009) Effective January 1, 2015.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Revenue and Taxation Code

California Revenue and Taxation Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.