GroundRules
RTC § 7659.4
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 2. MOTOR VEHICLE FUEL TAX LAW [7301. - 8526.]
- CHAPTER 5. Determinations and Payments [7651. - 7732.]
- ARTICLE 2. Prepayments [7659. - 7659.8.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON