A service supplierâs or sellerâs account is eligible for the managed audit program only if the service supplier or seller meets all of the following criteria: (a) The service supplierâs or sellerâs business involves few or no statutory exemptions. (b) The service supplierâs or sellerâs business involves a single or small number of clearly defined taxability issues. (c) The service supplier or seller pays a surcharge pursuant to this part and agrees to participate in the managed audit program. (d) The service supplier or seller has the resources to comply with the managed audit instructions provided by the department.
‹ Prev All California sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.