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. (accessed May 10, 2025).

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Last Updated

May 12, 2025

§ 7659.4’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_7659.4

Original Source: Section 7659.4, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=7659.4. (last accessed May 12, 2025).