California Legal Codes and Statutes

Part 18.5 - TIMBER YIELD TAX

California Revenue and Taxation Code — §§ 38101-38908

Chapter 1 - General Provisions and Definitions
§§ 38101-38110
Chapter 2 - Imposition of the Tax
§§ 38115-38116
Chapter 3 - Determination of Rates
§§ 38202-38204
Chapter 4.5 - Registration
§§ 38351
Chapter 5 - Determinations
§§ 38401-38455
Article 1 - Returns and Payments
§§ 38401-38405.5
Article 2 - Deficiency Determinations
§§ 38411-38419
Article 3 - Determinations if No Return Made
§§ 38421-38425
Article 4 - Jeopardy Determinations
§§ 38431-38435
Article 5 - Redeterminations
§§ 38441-38447
Article 6 - Interest and Penalties
§§ 38451-38455
Chapter 6 - Collection of Taxes
§§ 38501-38578
Article 1 - Security for Tax
§§ 38501-38505
Article 2 - Suit for Tax
§§ 38511-38515
Article 3 - Judgment for Tax
§§ 38521-38525
Article 4 - Priority and Lien of Tax
§§ 38531-38532
Article 5 - Warrant for Collection of Tax
§§ 38541-38543
Article 6 - Seizure and Sale
§§ 38551-38554
Article 7 - Payment on Termination of Business and Successor’s Liability
§§ 38561-38565
Article 8 - Miscellaneous Provisions
§§ 38571-38578
Chapter 7 - Overpayments and Refunds
§§ 38601-38631
Article 1 - Claim for Refund
§§ 38601-38607
Article 2 - Suit for Refund
§§ 38611-38617
Article 3 - Recovery of Erroneous Refunds
§§ 38621-38624
Article 4 - Cancellations
§§ 38631
Chapter 8 - Administration
§§ 38701-38800
Chapter 9 - Violations and Res Judicata
§§ 38801-38805
Chapter 10 - Disposition of Proceeds
§§ 38901-38908