Section 6474 Of Article 1.1. Prepayment From California Revenue And Taxation Code >> Division 2. >> Part 1. >> Chapter 5. >> Article 1.1.

. 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.