§ 60611
49 words·~1 min read·
/ca/revenue-and-taxation-code/60611A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)The board shall determine which taxpayer’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 taxpayer is not required to participate in the managed audit program.