Rev. & Tax. Code, § 55306.1 · Article 1. Administration
Rev. & Tax. Code, § 55306.1
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
A feepayer’s account is eligible for the managed audit program only if the feepayer meets all of the following criteria:
(a) The feepayer’s business or activities involve few or no statutory exemptions.
(b) The feepayer’s business or activities involve a single or a small number of clearly defined taxability or liability issues.
(c) The feepayer is liable for payment of a fee collected pursuant to this part and agrees to participate in the managed audit program.
(d) The feepayer has the resources to comply with the managed audit instructions provided by the board.
Notes and commentary — not statutory text
History
Added by Stats. 2014, Ch. 105, Sec. 52. (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=55306.1.
- Text hash
- sha256 f5d31255f0a7949a6ebb4fc8942364a6f499951909daea04b085cb7de4eccf16
- 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.