Section 46607.

Cal. Revenue and Taxation Code - RTC § 46607.
in effect
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(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.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

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Cal. Revenue and Taxation Code - RTC § 46607. — Section 46607 | Revenue and Taxation Code - RTC | Corpus