2012 California Codes
RTC - Revenue and Taxation Code
DIVISION 2 - OTHER TAXES [6001 - 60709]
PART 1 - SALES AND USE TAXES
CHAPTER 5 - Determinations
ARTICLE 1.1 - Prepayment
Section 6474
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.
(Added by renumbering Section 6474.5 by Stats. 1985, Ch. 106, Sec. 125. Superseded on operative date of amendment by Stats. 1987, Ch. 1144.)
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.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
