Administration
Known as the Hazardous Substances Tax Law
The act spans §§ 43001–43651 (151 sections).
Added by Stats. 2014, Ch. 105, Sec. 31
(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.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.