Added by Stats. 1976, Ch. 176.
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.
Article 1 - Returns and Payments
California Revenue and Taxation Code — §§ 38401-38405.5
Sections (6)
Amended by Stats. 1983, Ch. 1281, Sec. 46. Effective September 30, 1983.
On or before the last day of the month following each calendar quarter, a return for the preceding quarterly period shall be filed with the board in such form as the board may prescribe. The return shall include the following information with respect to timber harvested by the timber owner in the preceding calendar quarter: the volume harvested and the number of Christmas trees cut; the quarter the timber was harvested and the quarter the Christmas trees were cut; the date or dates the timber was scaled; the species; and any other information deemed necessary by the board for the administration of this part. At the
assessor’s request, the board shall provide copies of these returns to the assessor of the county from which the timber was harvested.
Added by Stats. 1976, Ch. 176.
The person required to file the return shall deliver the return together with a remittance of the amount of the tax due to the office of the board.
Amended by Stats. 2021, Ch. 432, Sec. 31. (SB 824) Effective January 1, 2022.
The department, if it deems it necessary in order to insure payment to or facilitate the collection by the state of the amount of taxes, may require returns and payment of the amount of taxes for quarterly periods other than calendar quarters, or for other than quarterly periods.
Amended by Stats. 2021, Ch. 432, Sec. 32. (SB 824) Effective January 1, 2022.
(a)Except as provided in subdivision (b), the California Department of Tax and Fee Administration for good cause may extend for not to exceed one month the time for making any return or paying any amount required to be paid under this part. The extension may be granted at any time provided a request therefor is filed with the California Department of Tax and Fee Administration
within or prior to the period for which the extension may be granted.
(b)(1) In the case of a disaster, the California Department of Tax and Fee Administration, for a period not to exceed three months, may extend the time for making any report or return or paying any tax required under this part. The extension may be granted at any time provided a request therefor is filed with the California Department of Tax and Fee Administration within or before the period for which the extension may be granted.
(2)For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(c)Any person to whom an extension is granted shall pay, in addition to the tax, interest at the modified adjusted rate per month, or fraction thereof, as defined in Section 6591.5, from the date on which the tax would have been due without the extension until the date of payment.
Added by Stats. 2022, Ch. 474, Sec. 44. (SB 1496) Effective January 1, 2023.
(a)Subject to subdivision (c), if the Governor issues a state of emergency proclamation, the department may extend the time, for a period not to exceed three months, for making any report or return or paying any tax required under this part for any person in an area identified in the state of emergency proclamation.
(b)If the department makes an extension pursuant to subdivision (a), any person in an area identified in a state of emergency proclamation shall not be required to file a request for the extension.
(c)The department may make the extension in subdivision (a) only during the first 12 months following the issuance of the state of emergency proclamation or the duration
of the state of emergency, whichever is less.