Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 7659.4 — Prepayments
Cal. Rev. & Tax. Code § 7659.4
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 7659.4 — Prepayments is in force in the current edition of the Code, and nothing recorded condemns it.
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.