Rev. & Tax. Code, § 45855.6.2 · Article 1. Administration
Rev. & Tax. Code, § 45855.6.2
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) If the board selects a feepayer’s account for a managed audit, all of the following apply:
(1) The board shall identify all of the following:
(A) The audit period covered by the managed audit.
(B) The types of transactions or activities covered by the managed audit.
(C) The specific procedures that the feepayer is to follow in determining any liability.
(D) The records to be reviewed by the feepayer.
(E) The manner in which the types of transactions or activities are to be scheduled for review.
(F) The time period for completion of the managed audit.
(G) The time period for the payment of the liability and interest.
(H) Any other criteria that the board may require for completion of the managed audit.
(2) The feepayer shall:
(A) Examine its books and records to determine if it has any unreported liability for the audit period.
(B) Make available to the board for verification all computations and books and records examined pursuant to subparagraph (A).
(b) The information provided by the feepayer pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the board may conduct.
Notes and commentary — not statutory text
History
Added by Stats. 2014, Ch. 105, Sec. 38. (AB 2009) Effective January 1, 2015.
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=45855.6.2.
- Text hash
- sha256 abecb069aa6958356a482192dda515352303cbe1339020baa8bd65cfe38b9f42
- 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.