Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2014
 

Revenue and Taxation Code

Division 2. Other Taxes

Part 18.5. Timber Yield Tax

CHAPTER 9. Violations and Res Judicata


Chapter 10. Disposition of Proceeds

38901. Collection and deposit. All taxes, interest and penalties imposed and all amounts of tax required to be paid under this part shall be made in remittances to the State Board of Equalization and shall be deposited in the State Treasury as provided in this chapter.

38902. Timber tax reserve fund. [Repealed by Stats. 1984, Ch. 678, in effect January 1, 1985.]

38903. Timber tax fund. (a) All taxes, interest, penalties and other amounts paid or collected pursuant to this part on or before July 31, 1983, except taxes paid or collected pursuant to Section 38301, shall be deposited in the Timber Tax Fund, which is hereby created.

(b) On and after August 1, 1983, all taxes, interest, penalties, and other amounts paid or collected pursuant to this part shall be deposited in the Timber Tax Fund.

History.—Stats. 1982, Ch. 1058, in effect January 1, 1983, deleted ", except the amounts paid or collected pursuant to Section 38301" after "part". Stats. 1983, Ch. 1281, in effect September 30, 1983, added the subdivision letters, added "on or before . . . Section 38301" after "part" in subdivision (a), and added subdivision (b).

38903.1. Interest; deposit in timber tax fund. [Repealed by Stats. 1984, Ch. 678, in effect January 1, 1985.]

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38904. Appropriations from timber tax fund. The money in the Timber Tax Fund is appropriated as follows:

(a) To reimburse the General Fund for funds advanced for costs incurred by the board in administration of this part as follows:

(1) Four hundred sixty-seven thousand nine hundred thirty dollars ($467,930) for fiscal years 1975–76 and 1976–77.

(2) Amounts identified and approved in subsequent fiscal years as approved in the Budget Bill. One-half of this amount shall be reimbursed to the General Fund between November 1 and November 10, and the remaining one-half between May 1 and May 10. In the event that not all funds approved in the Budget Bill are actually expended by the board, then in the succeeding fiscal year, the amount to be reimbursed to the General Fund between November 1 and November 10 shall be reduced by an amount equal to the unexpended appropriation of the preceding fiscal year.

(b) To reimburse the General Fund for funds advanced for costs incurred by the State Forester in administration of Section 4582.8 of the Public Resources Code as follows:

(1) Thirteen thousand five hundred dollars ($13,500) for fiscal years 1975–76 and 1976–77.

(2) Amounts identified and approved in subsequent fiscal years as approved in the Budget Bill.

(c) To the Controller to allocate pursuant to Sections 38905 and 38905.1.

(d) To pay refunds authorized by this part of taxes imposed pursuant to Section 38115 and interest, penalties, and other amounts paid or collected pursuant to this part and deposited in the Timber Tax Fund.

History.—Stats. 1977, Ch. 853, in effect September 17, 1977, substituted "allocate" for "allocated" in subdivision (c) and added subdivision (d). Stats. 1978, Ch. 1109, in effect September 26, 1978; substituted "four hundred sixty-seven thousand nine hundred thirty dollars ($467,930)" for "five hundred twenty-nine thousand eight hundred fourteen dollars ($529,814)" in subsection (a)(1); substituted "Budget Bill" for "normal budget process" in the first sentence and added the second sentence of subsection (a)(2); substituted "years" for "year" in subsection (b)(1); and substituted "in" for "if" and "Budget Bill" for "normal budget process" in subsection (b)(2). Stats. 1982, Ch. 1058, in effect January 1, 1983, substituted "Sections 38905 and 38905.1" for "Section 38905" after "pursuant to" in subdivision (c). Stats. 1997, Ch. 940 (SB 1105), in effect January 1, 1998, substituted "between November 1 and November 10," for "on November 30" after "General Fund", substituted "between May 1 and May 10" for "on May 31" after "remaining one-half" in the second sentence, and substituted "between November 1 and November 10," for "on November 30" after "General Fund" in the third sentence of paragraph (2) of subdivision (a).

38905. Allocations by Controller; timber tax fund. [Repealed by Stats. 1982, Ch. 1058, in effect January 1, 1983, operative August 1, 1983.]

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38905.1. Allocations by Controller; Timber Tax Fund. (a) Com-mencing with the 1983–84 fiscal year, the Controller shall, pursuant to subdivision (c) of Section 38904, on November 30 and May 31 of each fiscal year, transmit to county treasurers the balance that existed in the Timber Tax Fund on the preceding November 10 or May 10, respectively, in accordance with the following allocation schedule:

(1) For the 1983–84 fiscal year, 50 percent of the balance in Timber Tax Fund shall be transmitted to county treasurers based on the annual yield tax revenue guarantee certified for each county pursuant to subdivision (c) or (e) of Section 27423 of the Government Code. The remaining 50 percent of the balance in the fund shall be transmitted to county treasurers in the same proportion that the balance to be transmitted was generated from each county, as certified by the State Board of Equalization.

(2) For the 1984–85 fiscal year and each fiscal year thereafter, 100 percent of the balance in the fund shall be transmitted to county treasurers in the same proportion that the balance to be transmitted was generated from each county, as certified by the State Board of Equalization.

(b) Upon receipt of funds pursuant to subdivision (a), the county auditor shall within 10 days distribute the funds among the jurisdictions (as defined in Section 95) within the county in the same proportion that each jurisdiction's minimum revenue guarantee, determined pursuant to Section 27423 of the Government Code, bears to the total of all those amounts for all jurisdictions within the county.

(c) It is the intent of the Legislature that the provisions of subdivision (a) shall provide a final and conclusive disposition of the problem of allocating yield tax revenues among counties entitled to those revenues.

History.—Added by Stats. 1982, Ch. 1058, in effect January 1, 1983. Stats. 1984, Ch. 678, in effect January 1, 1985, substituted "as" for "or" after "county," in subsection (2) of subdivision (a). Stats. 1996, Ch. 248, in effect January 1, 1997, substituted "the balance that existed in the Timber Tax Fund on the preceding November 10 or May 10, respectively," for "the balance in the Timber Tax Fund on those dates," after "to county treasurers" in the first sentence of subdivision (a).

Note.—Section 10 of Stats. 1982, Ch. 1058, provided that with regard to community college funding from timber tax revenues, it is the intent of the Legislature that the community college funding provisions for the 1983–84 fiscal year and each fiscal year thereafter shall include the following provisions:

(a) The base fiscal year revenues for each district shall include the amount of timber yield tax minimum revenue guarantee, as certified pursuant to Section 27423 of the Government Code.

(b) For purposes of determining the amount of the state's general apportionment, the amount of timber yield tax revenue shall be considered local revenue and subtracted, along with property tax revenues and motor vehicle license fees, from the total revenues of the district.

38906. Allocation by Controller; timber tax reserve fund. [Repealed by Stats. 1982, Ch. 1058, in effect January 1, 1983.]

38907. Certification by Controller. [Repealed by Stats. 2005, Ch. 591 (AB 1765), in effect October 4, 2005.]

38908. Disbursements by local governmental entities. Local governmental entities which are allocated funds pursuant to Section 38905 or 38905.1 may expend such funds without restriction.

History.—Stats. 1982, Ch. 1085, in effect January 1, 1983, substituted "38905.1" for "38906" before "may".

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