§ 7659.4
45 words·~1 min read·
/ca/revenue-and-taxation-code/7659-4A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In determining whether a person’s estimated tax liability averages nine hundred thousand dollars ($900,000) or more per month, 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.