Section 60611.
Cal. Revenue and Taxation Code - RTC § 60611.
in effect(a)
The board shall determine which taxpayer’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 taxpayer 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