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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

Section 38404


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".