Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2010
 

Sales And Use Tax Law

CHAPTER 5. DETERMINATIONS

Article 1.1. Prepayment *

Section 6474

6474. Determination of estimated measure of tax liability. 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.

History.—Added by renumbering former Section 6474.5 by Stats. 1985, Ch. 106, effective January 1, 1986.

* Article 1.1 was added by Stats. 196, p. 185, in effect April 18, 1966, operative July 1, 1966.