There is a newer version of the California Code
2011 California Code
Revenue and Taxation Code
DIVISION 2. OTHER TAXES [6001 - 60708]
ARTICLE 1.1. Prepayment
Section 6474
CA Rev & Tax Code § 6474 (through 2012 Leg Sess) What's This?
In determining whether a person s estimated measure of tax liability averages fifty thousand dollars ($50,000) or more per month for purposes of Section 6471, 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.
(Amended by Stats. 1987, Ch. 1144, Sec. 6. Conditionally operative as prescribed by Sec. 8 of Ch. 1144.)
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