Audit Selection Standards in California

Kokinis-Graves, Carol
March 2007
Journal of State Taxation;Mar/Apr2007, Vol. 25 Issue 3, p35
Academic Journal
The article focuses on the audit policies of California and provides a comprehensive overview of the factors and elements of conducting a tax audit. The author examines the standard that the tax authorities in the state employs in selecting a particular taxpayer for audit. Public access to audit policies, including audit selection standards and audit provisions of the 2005 sales and use tax amnesty program are analyzed to provide a broad guide of the factors that trigger an audit.


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