Cal. RTC § 6474
This is the official text of Cal. RTC § 6474, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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.
Status: in_force · Read it on the official government site
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