California Statutes
§ 6474. — 6474. (Added by renumbering Section 6474.5 by Stats. 1985, Ch. 106, Sec. 125.)
California § 6474.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 6474. (6474. (Added by renumbering Section 6474.5 by Stats. 1985, Ch. 106, Sec. 125.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Revenue and Taxation Code - RTC Code § 6474. (2026).
Text
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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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.
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Bluebook (online)
California § 6474., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/6474..