DIVISION 2. OTHER TAXES 6001-60709›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 9. Violations and Res Judicata 38801-38805

§ 38801

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

Any timber owner or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the board, is guilty of a misdemeanor punishable as provided in Section 38803.

(Repealed and added by Stats. 1987, Ch. 498, Sec. 37.)

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California Revenue and Taxation Code

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