California Statutes
§ 7659.4. — 7659.4. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 2. PART 2. MOTOR VEHICLE FUEL TAX LAW·Ch. 5. CHAPTER 5. Determinations and Payments·Art. 2. ARTICLE 2. Prepayments
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.
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California § 7659.4. (7659.4. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.