Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Division 2. Other Taxes

Part 18.5. Timber Yield Tax

Chapter 7. Overpayments and Refunds

Article 2. Suit for Refund

Section 38615

38615. Disposition of amount of judgment. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any timber yield tax or timber reserve fund tax due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.

Attorney's Fees.—Indian tribe's challenge to application of tax to non-Indian purchasers of tribal timber fell outside scope of federal civil rights statute (42 U.S.C.A. Sec. 1983), and tribe was not entitled to attorney's fees as prevailing party (42 U.S.C.A. Sec. 1988). While right to tribal self-government qualified as substantial claim, it was protected by treaty and federal judicial decisions, not specifically grounded in a constitutional provision or federal statute. Hoopa Valley Tribe v. Nevins, 881 F.2d 657.