{"data":{"id":"us-ca/rtc-7659.4","jurisdiction":"us-ca","citation":"RTC § 7659.4","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"c4568bf0980c0bd2b51b1308affe19c72991330f021954ddd23e15eb43d8948a","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-7659.3","next":"us-ca/rtc-7659.5"},"notice":"GroundRules: Original legal text. Not legal advice."}