DIVISION 2. OTHER TAXES 6001-61050›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 5. Determinations 38401-38455›ARTICLE 1. Returns and Payments 38401-38405.5

§ 38401

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

The taxes imposed by this part are due and payable to the board quarterly on or before the last day of the month next succeeding each quarterly period in which the scaling date for the timber harvested occurs.

(Added by Stats. 1976, Ch. 176.)

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California Revenue and Taxation Code

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