Rev. & Tax. Code, § 41133.1 · Article 1. Regulations, Records and Reports
Rev. & Tax. Code, § 41133.1
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
A service supplier’s or seller’s account is eligible for the managed audit program only if the service supplier or seller meets all of the following criteria:
(a) The service supplier’s or seller’s business involves few or no statutory exemptions.
(b) The service supplier’s or seller’s business involves a single or small number of clearly defined taxability issues.
(c) The service supplier or seller pays a surcharge pursuant to this part and agrees to participate in the managed audit program.
(d) The service supplier or seller has the resources to comply with the managed audit instructions provided by the department.
Notes and commentary — not statutory text
History
Amended by Stats. 2021, Ch. 432, Sec. 131. (SB 824) Effective January 1, 2022.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=41133.1.
- Text hash
- sha256 1e1ffbd1c76e7da7aae62f9a7b8792dc929c291b80aea1afc0bb6216c1be49d6
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.