Part 18.5. Timber Yield Tax

Chapter 1. General Provisions and Definitions

• Ca. Rev. and Tax. Code § 38101 Short Title
• Ca. Rev. and Tax. Code § 38101.5 Legislative Findings and Declarations
• Ca. Rev. and Tax. Code § 38102 Construction
• Ca. Rev. and Tax. Code § 38103 "Timber" Defined
• Ca. Rev. and Tax. Code § 38103.1 "Timberland" Defined
• Ca. Rev. and Tax. Code § 38104 "Timber Owner" Defined
• Ca. Rev. and Tax. Code § 38105 "Rate Adjustment County" Defined
• Ca. Rev. and Tax. Code § 38106 "Person" Defined
• Ca. Rev. and Tax. Code § 38108 "Scaling Date" Defined
• Ca. Rev. and Tax. Code § 38109 "Immediate Harvest Value" Defined
• Ca. Rev. and Tax. Code § 38110 "Yield Tax" Defined

Chapter 2. Imposition of the Tax

• Ca. Rev. and Tax. Code § 38115 Imposition of Timber Yield Tax
• Ca. Rev. and Tax. Code § 38116 Exemption

Chapter 3. Determination of Rates

• Ca. Rev. and Tax. Code § 38202 Adjustment of Yield Tax Rate
• Ca. Rev. and Tax. Code § 38203 Certification of Rate
• Ca. Rev. and Tax. Code § 38203.5 [Repealed]
• Ca. Rev. and Tax. Code § 38204 Timber Value Areas For Preparation and Application of Immediate Harvest Values; Modification of Immediate Harvest Values to Reflect Material Changes In Timber Values

Chapter 4.5. Registration

• Ca. Rev. and Tax. Code § 38351 Registration Required

Chapter 5. Determinations

• Article 1. Returns and Payments
• Article 2. Deficiency Determinations
• Article 3. Determinations If No Return Made
• Article 4. Jeopardy Determinations
• Article 5. Redeterminations
• Article 6. Interest and Penalties

Chapter 6. Collection of Taxes

• Article 1. Security For Tax
• Article 2. Suit For Tax
• Article 3. Judgment For Tax
• 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
• Article 8. Miscellaneous Provisions

Chapter 7. Overpayments and Refunds

• Article 1. Claim For Refund
• Article 2. Suit For Refund
• Article 3. Recovery of Erroneous Refunds
• Article 4. Cancellations

Chapter 8. Administration

• Ca. Rev. and Tax. Code § 38701 Enforcement By Board
• Ca. Rev. and Tax. Code § 38702 Employment By Board
• Ca. Rev. and Tax. Code § 38703 Keeping Records
• Ca. Rev. and Tax. Code § 38704 Examination of Records and Timber; Investigation
• Ca. Rev. and Tax. Code § 38705 Unlawful Disclosure of Information
• Ca. Rev. and Tax. Code § 38706 Examination of Records By County Assessor
• Ca. Rev. and Tax. Code § 38707 Unlawful Disclosure Or Use of Information By Tax Preparer
• Ca. Rev. and Tax. Code § 38708 Reimbursement of Fees and Expenses Related to Hearing
• Ca. Rev. and Tax. Code § 38800 Compromise of Final Tax Liability

Chapter 9. Violations and Res Judicata

• Ca. Rev. and Tax. Code § 38801 Unlawful Failure Or Refusal to Furnish Return
• Ca. Rev. and Tax. Code § 38802 False Or Fraudulent Return
• Ca. Rev. and Tax. Code § 38803 Misdemeanor; Punishment
• Ca. Rev. and Tax. Code § 38804 Statute of Limitation
• Ca. Rev. and Tax. Code § 38805 Applicability of Rule of Res Judicata

Chapter 10. Disposition of Proceeds

• Ca. Rev. and Tax. Code § 38901 Remittance to State Board of Equalization; Deposit In State Treasury
• Ca. Rev. and Tax. Code § 38903 Timber Tax Fund
• Ca. Rev. and Tax. Code § 38904 Appropriation of Money In Timber Tax Fund
• Ca. Rev. and Tax. Code § 38905.1 Allocation Schedule
• Ca. Rev. and Tax. Code § 38907 [Repealed]
• Ca. Rev. and Tax. Code § 38908 Expenditure of Funds