California § 9259.4. 9259.4. (Added by Stats. 2014, Ch. 105, Sec. 10.)

California Statutes

§ 9259.4. — 9259.4. (Added by Stats. 2014, Ch. 105, Sec. 10.)

California § 9259.4.

JurisdictionCalifornia

Code RTCRevenue and Taxation Code - RTC

Div. 2.DIVISION 2. OTHER TAXES

Part 3.PART 3. USE FUEL TAX

Ch. 7.CHAPTER 7. Administration

Art. 1.ARTICLE 1. Administration

This text of California § 9259.4. (9259.4. (Added by Stats. 2014, Ch. 105, Sec. 10.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 9259.4. (2026).

Text

Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within the time period specified by the board. If the requirements for the managed audit are not satisfied, the board may proceed to examine the records of the taxpayer in a manner to be determined by the board under
						law.

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Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within the time period specified by the board. If the requirements for the managed audit are not satisfied, the board may proceed to examine the records of the taxpayer in a manner to be determined by the board under
law.