Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2014
Revenue and Taxation Code
Division 2. Other Taxes
Part 18.5. Timber Yield Tax
Chapter 6. Collection of Taxes
Article 8. Miscellaneous Provisions
38576. Written partnership agreements. The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of registration, the timber owner furnishes the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership.
History.—Added by Stats. 1996, Ch. 1003, in effect January 1, 1997.