Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2022
Timber Yield Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 18.5. Timber Yield Tax
Chapter 5. Determinations
Article 1. Returns and Payments
38404. Return periods. The department, if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of taxes, may require returns and payment of the amount of taxes for quarterly periods other than calendar quarters, or for other than quarterly periods.
History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department," for "board".