Section 7076 - [Second of two versions] Determination of eligibility(a) The State Board of Equalization 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. Ca. Rev. and Tax. Code § 7076
Added by Stats 2003 ch 87 (AB 1043),s 1, eff. 1/1/2004.