Amended by Stats. 2021, Ch. 432, Sec. 130. (SB 824) Effective January 1, 2022.
(a)The department shall determine which service supplier’s or seller’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 service supplier or seller is not required to participate in the managed audit program.
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