Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2011
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"
- 38107 "Tax rate area" [Repealed]
- 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
- 38203.5 Certification of yield tax rates for 1979, 1980, 1981, and 1982 [Repealed]
- 38204 Designation of timber value areas
- 38205 Review by Legislative Analyst [Repealed]
CHAPTER 4. Timber Reserve Fund Tax [Repealed]
CHAPTER 4.5. Registration | (View entire chapter)
CHAPTER 5. Determinations | (View entire chapter)
Article 1 Returns and Payments
Article 2 Deficiency Determinations
- 38411 Deficiency determination
- 38412 Interest
- 38413 Offsets
- 38414 10 percent penalty
- 38415 25 percent penalty
- 38416 Notice of determination [Repealed]
- 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
- 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 [Repealed]
- 38502 Notice to creditors
- 38503 Notice of levy [Repealed]
- 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
- 38531 Priority
- 38532 Recording certificate; lien
- 38533 Filing with Secretary of State; statewide lien [Repealed]
- 38534 Release of lien [Repealed]
- 38535 Unenforceable lien [Repealed]
- 38536 Certificate of release [Repealed]
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
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
CHAPTER 10. Disposition of Proceeds | (View entire chapter)
- 38901 Collection and deposit
- 38902 Timber tax reserve fund [Repealed]
- 38903 Timber tax fund
- 38903.1 Interest; deposit in timber tax fund [Repealed]
- 38904 Appropriations from timber tax fund
- 38905 Allocations by Controller; timber tax fund [Repealed]
- 38905.1 Allocations by Controller; Timber Tax Fund
- 38906 Allocation by Controller; timber tax reserve fund [Repealed]
- 38907. Certifi cation by Controller. [Repealed.]
- 38908. Disbursements by local governmental entities