§ 6474
51 words·~1 min read·
/ca/revenue-and-taxation-code/6474A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In determining whether a person’s estimated measure of tax liability averages seventeen thousand dollars ($17,000) or more per month for purposes of Section 6471.5, the board may consider tax returns filed pursuant to this part as well as any information in the board’s possession or which may come into its possession.