California Statutes
§ 9259.4. — 9259.4. (Added by Stats. 2014, Ch. 105, Sec. 10.)
California·Code RTC Revenue 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
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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California § 9259.4. (9259.4. (Added by Stats. 2014, Ch. 105, Sec. 10.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2014, Ch. 105, Sec. 10. (AB 2009) Effective January 1, 2015.