Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018
 

Underground Storage Tank Maintenance Fee Law

Revenue and Taxation Code

Chapter 6. Administration

Article 1. Administration

Section 50155.6

50155.6. Board determines which accounts are eligible. (a) The board shall determine which feepayer’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 feepayer is not required to participate in the managed audit program.

History.—Added by Stats. 2014, Ch. 105 (AB 2009), in effect January 1, 2015.