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DIVISION 2. OTHER TAXES 6001-60709›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 6. Collection of Taxes 38501-38577›ARTICLE 8. Miscellaneous Provisions 38571-38577

§ 38576

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1996, Ch. 1003, Sec. 9. Effective January 1, 1997.)

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California Revenue and Taxation Code

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