CA AB2009

Establishes managed audit programs for 12 tax and fee programs administered by the State Board of Equalization: Motor Vehicle Fuel Tax, Use Fuel Tax, Cigarette and Tobacco Products Tax, Alcoholic Beverage Tax, Energy Resources Surcharge, Emergency Telephone Users Surcharge, Hazardous Substances Tax, Integrated Waste Management Fee, Oil Spill Response and Administration Fees, Underground Storage Tank Maintenance Fee, Fee Collection Procedures, and Diesel Fuel Tax.

Allows the board to select eligible taxpayers and feepayers for managed audit programs where participants self-audit their books and records under board-provided instructions to identify unreported liabilities.

Requires eligible participants to meet criteria including minimal statutory exemptions, clearly defined taxability issues, agreement to participate, and sufficient resources to comply with audit instructions.

Reduces interest on unpaid liabilities discovered through managed audits to one-half the standard rate upon board verification of completion.

Preserves the board's authority to conduct standard examinations if managed audit requirements are not satisfied.