California § 50155.6.1. 50155.6.1. (Added by Stats. 2014, Ch. 105, Sec. 47.)

California Statutes

§ 50155.6.1. — 50155.6.1. (Added by Stats. 2014, Ch. 105, Sec. 47.)

California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 26. PART 26. UNDERGROUND STORAGE TANK MAINTENANCE FEE LAW·Ch. 6. CHAPTER 6. Administration·Art. 1. ARTICLE 1. Administration

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 small number of clearly defined taxability or liability issues.

(c)The feepayer is subject to the fee imposed pursuant to Section 25299.41 of the Health and Safety Code 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.

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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 small number of clearly defined taxability or liability issues.
(c)
The feepayer is subject to the fee imposed pursuant to Section 25299.41 of the Health and Safety Code 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.

California § 50155.6.1. (50155.6.1. (Added by Stats. 2014, Ch. 105, Sec. 47.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.