Revenue and Taxation Code section 7659.4

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.

Source: Section 7659.4, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=7659.­4.­ (updated Jan. 1, 2001; accessed Jun. 30, 2025).

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Verified:
Jun. 30, 2025

§ 7659.4's source at ca​.gov