Legislation Permits Sales And Use Taxpayers To Self-Audit Under California's

Mondaq Business BriefingUnited States Law Articles in English (2003)

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Legislation Permits Sales And Use Taxpayers To Self-Audit Under California's

On July 22, 2003, the Governor signed Assembly Bill No. 1043 that allows taxpayers to audit themselves in connection with sales and use taxes under the supervision of the State Board of Equalization ("Board"). The bill re-establishes the Managed Audit Program ("MAP") that the Board administered from 1998 to 2002 but it also eliminates certain provisions from the prior law that should result in...

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