Tax Guide for California Lumber Products Assessment
Resources

Special Notices

• L-403, Lumber Products Assessment Flyer

Publications

• Publication 9, Tips for Construction and Building Contractors
• Publication 146, Sales to American Indians and Sales in Indian Country

Regulations

• Department of Forestry and Fire Protection Regulations on Lumber Products Assessment
• Regulation 2000, Retailer Reimbursement Retention
• Regulation 2001, Additional Allowed Retailer Reimbursement Retention

• Regulation 1616, Federal Areas
• Regulation 1521, Construction Contractors

Board of Forestry, Additional Information

• Guidance for classifying products under the Lumber Assessment (2014)

Authority

• Assembly Bill 1492, Chapter 289, Statutes of 2012
• Assembly Bill 2031, Chapter 810, Statutes of 2014
• Public Resources Code Section 4629-4629.13

Tax and Fee Guides

• Tax Guide to Marketplace Facilitator Act