Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2012

Revenue and Taxation Code

Division 2. Other Taxes

Part 18.5. Timber Yield Tax

Chapter 5. Determinations

Article 1. Returns and Payments

Section 38402

38402. Return. On or before the last day of the month following each calendar quarter, a return for the preceding quarterly period shall be filed with the board in such form as the board may prescribe. The return shall include the following information with respect to timber harvested by the timber owner in the preceding calendar quarter: the volume harvested and the number of Christmas trees cut; the quarter the timber was harvested and the quarter the Christmas trees were cut; the date or dates the timber was scaled; the species; and any other information deemed necessary by the board for the administration of this part. At the assessor's request, the board shall provide copies of these returns to the assessor of the county from which the timber was harvested.

History.—Stats. 1983, Ch. 1281, in effect September 30, 1983, deleted "according to each tax rate area, as assigned by the assessor pursuant to Section 4582.8 of the Public Resources Code" after "trees cut" in the second sentence, deleted the former third sentence, and substituted "the assessor's" for "his" after "At" in the third sentence.