Revenue and Taxation Code section 6474

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.

Source: Section 6474, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=6474.­ (updated Jan. 1, 1985; accessed Jun. 25, 2025).

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Verified:
Jun. 25, 2025

§ 6474's source at ca​.gov