Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 6474 — Prepayment
Cal. Rev. & Tax. Code § 6474
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 6474 — Prepayment is in force in the current edition of the Code, and nothing recorded condemns it.
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.