DIVISION 2. OTHER TAXES 6001-61050›PART 18.5. TIMBER YIELD TAX 38101-38908›CHAPTER 8. Administration 38701-38800
§ 38703
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
Every timber owner shall keep such records, receipts, invoices, and other pertinent papers in such form as the board may require by rules or regulations.
(Added by Stats. 1976, Ch. 176.)
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