California Statutes
§ 6474. — 6474. (Added by renumbering Section 6474.5 by Stats. 1985, Ch. 106, Sec. 125.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 5. CHAPTER 5. Determinations·Art. 1.1. ARTICLE 1.1. Prepayment
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.
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California § 6474. (6474. (Added by renumbering Section 6474.5 by Stats. 1985, Ch. 106, Sec. 125.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by renumbering Section 6474.5 by Stats. 1985, Ch. 106, Sec. 125. Note: The amendment by Stats. 1987, Ch. 1144, did not become operative because the conditions in Sec. 8 of Ch. 1144 failed.