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Business Taxes Law Guide—Revision 2024
Timber Yield Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 18.5. Timber Yield Tax
Table of Contents
Chapter 1. General Provisions and Definitions | (View entire chapter)
- 38101 Title
- 38101.5 Legislative intent
- 38102 Construction
- 38103 "Timber"
- 38103.1 "Timberland"
- 38104 "Timber owner"
- 38105 "Rate adjustment county"
- 38106 "Person"
- 38108 "Scaling date"
- 38109 "Immediate harvest value"
- 38110 "Yield tax"
Chapter 2. Imposition of the Tax | (View entire chapter)
Chapter 3. Determination of Rates | (View entire chapter)
- 38202 Adjustment of yield tax rate
- 38203 Certification of yield tax rate
- 38204 Designation of timber value areas
Chapter 4.5. Registration | (View entire chapter)
Chapter 5. Determinations | (View entire chapter)
Article 1. Returns and Payments
- 38401 Due date
- 38402 Return
- 38403 Filing return
- 38404 Return periods
- 38405 Extension of time
- 38405.5 Extension of time; state of emergency proclamation
Article 2. Deficiency Determinations
- 38411 Deficiency determination
- 38412 Interest
- 38413 Offsets
- 38414 10 percent penalty
- 38415 25 percent penalty
- 38416 Notice of determination
- 38417 Limitations; deficiency determinations
- 38418 Limitations; deficiency determination; decedent
- 38419 Waiver
Article 3. Determinations if No Return Made
- 38421 Determination; failure to file return
- 38422 Offsets
- 38423 Interest
- 38424 Penalties
- 38425 Notice of determination
Article 4. Jeopardy Determinations
- 38431 Jeopardy determination
- 38432 Interest and penalty
- 38433 Petition for redetermination; security
- 38434 Service of notice
- 38435 Request for administrative hearing
Article 5. Redeterminations
- 38441 Petition for redetermination
- 38442 Form and content of petition
- 38443 Oral hearing
- 38444 Decrease or increase of determination
- 38445 Finality date of order or decision
- 38446 Due date of determination; penalty
- 38447 Service of notice
Article 6. Interest and Penalties
- 38451 Interest and penalties
- 38451.5 Interest; daily basis
- 38452 Excusable delay
- 38453 Excusable delay due to disaster
- 38454 Reasonable reliance on written advice; relief of tax, penalty and interest
- 38454.5 Innocent spouse relief
- 38455 Error or delay by board employee; interest relief
Chapter 6. Collection of Taxes | (View entire chapter)
Article 1. Security for Tax
- 38501 Security
- 38502 Notice to creditors
- 38503 Notice of levy
- 38503.5 Employer withheld earnings
- 38504 Installment payment agreement
- 38504.5 Installment payment agreement; annual statement
- 38505 Return of levied property
Article 2. Suit for Tax 2601
- 38511 Court action 2601
- 38512 Rules of procedure
- 38513 Attachment
- 38514 Certificate of delinquency
- 38515 Service of process
Article 3. Judgment for Tax
- 38521 Request for judgment
- 38522 Entry and filing of judgment
- 38523 Abstract of judgment; lien
- 38524 Execution
- 38525 Release of property subject to lien
Article 4. Priority and Lien of Tax
Article 5. Warrant for Collection of Tax
Article 6. Seizure and Sale
Article 7. Payment on Termination of Business and Successor's Liability
- 38561 Withholding from purchase price by successor to cover liability
- 38562 Liability of purchaser
- 38563 Certificate issuance after payment
- 38564 Notice of successor liability
- 38565 Security held by the board at time of business termination
Article 8. Miscellaneous Provisions
- 38571 Report of collections
- 38572 Cumulative remedies
- 38573 Authority of the board
- 38574 Liability upon termination, dissolution, or abandonment of corporate business
- 38575 Agreements for debt collection services
- 38576 Written partnership agreements
- 38577 Collection cost recovery fee
- 38578 Electronic earnings withholding orders
Chapter 7. Overpayments and Refunds | (View entire chapter)
Article 1. Claim for Refund
- 38601 Credits and refunds
- 38602 Claim; limitation period
- 38602.5 Filing extension; disability
- 38603 Form and content of claim
- 38604 Effect of failure to file claim
- 38605 Notice of action on claim
- 38606 Interest
- 38607 Disallowance of interest; waiver
Article 2. Suit for Refund
- 38611 Enjoining collection forbidden
- 38612 Necessity of refund claim
- 38613 Action for refund; limitation
- 38614 When refund claim not acted upon
- 38615 Disposition of amount of judgment
- 38616 Interest
- 38617 Judgment for assignee forbidden
Article 3. Recovery of Erroneous Refunds
- 38621 Erroneous refunds; actions
- 38622 Place of trial
- 38623 Rules of procedure, etc
- 38624 Erroneous refund; interest relief
Article 4. Cancellations
Chapter 8. Administration | (View entire chapter)
- 38701 Enforcement by board; rules and regulations
- 38702 Employees and representatives of board
- 38703 Records
- 38704 Examination of records
- 38705 Divulging of information forbidden
- 38706 Assessors' access to board records
- 38707 Confidentiality; paid return preparers
- 38708 Fee and expense reimbursement; unreasonable staff action
- 38800 Offers in compromise
Chapter 9. Violations and Res Judicata | (View entire chapter)
- 38801 Criminal penalties
- 38802 Criminal penalties
- 38803 Violation of law
- 38804 Statute of limitations
- 38805 Res judicata